Analisis Penerapan Akuntansi Pada Usaha Toko Elektronik Di Kecamatan Tapung Kabupaten Kampar

Azriani, Rati (2021) Analisis Penerapan Akuntansi Pada Usaha Toko Elektronik Di Kecamatan Tapung Kabupaten Kampar. Other thesis, Universitas Islam Riau.

Text 155310584.pdf - Submitted Version Download (4MB)

Abstract

ABSTRACT The UMKM business is a trading business, which is an activity of buying and selling goods with the aim of obtaining a profit. Electronic stores are one of the MSMEs that require useful management and bookkeeping for the continuity of their business. The research objective was to determine the suitability of the application of basic accounting concepts in the Electronic Store business in Tapung District, Kampar Regency with the basic concepts of accounting. This research is a qualitative descriptive study with the object of electronic shops in the District of Tapung with a total sample of 25 electronics shops. The analysis technique used by the author is descriptive analysis using the type of data, namely primary and secondary data. The results of the study found that most of the electronic shops in the District of Tapung had not fully implemented the concept of business unity in which entrepreneurs still combined company finances with personal finances. The basis for recording used is the cash basis. In addition, the recording system used is a single accounting system (single entry) where recording is done only in a diary without journaling. hasn't fully embraced the matching concept. As a whole, electronic shop entrepreneurs in Tapung District have implemented the concept of business continuity, the concept of the time period, in calculating the profit and loss of the textile business, which have different time periods. The accounting application carried out by electronic store entrepreneurs in Tapung District is not in accordance with the Basic Concept of Accounting.

Actions (login required)

View Item