Analisis Penerapan Akuntansi Pada Usaha Sembako Di Kecamatan Lubuk Dalam Kabupaten Siak

Malik, Ahmad Syaeful (2021) Analisis Penerapan Akuntansi Pada Usaha Sembako Di Kecamatan Lubuk Dalam Kabupaten Siak. Other thesis, Universitas Islam Riau.

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Abstract

ABSTRACT This research was conducted at one of the Micro, Small and Medium Enterprises in the Lubuk Dalam sub-district, Siak Regency, the Basic Food Business is the object of this research. The purpose of the study was to determine the extent of the suitability between the basic concepts of accounting, accounting cycles and financial accounting standards of micro, small and medium entities with the accounting application carried out in the basic food business in Lubuk Dalam District, Siak Regency. The data that has been collected and then analyzed using descriptive methods, while the data are primary and secondary data, the data collection techniques are carried out by means of library research, structured interviews, documentation and observation. Based on the results of research and data analysis, it can be concluded that the recording carried out by basic food entrepreneurs is not in accordance with the Basic Concepts of Accounting, including the concept of a business unit which still combines household finances with business finances, the basic concept of recording uses cash basis records, the matching concept does not calculate the costs included in business activities in the calculation of profit and loss, the concept of business continuity recording and calculation of depreciation on fixed assets not included in the calculation of profit and loss, and the concept of the time period regarding the reporting period for business progress with several basic accounting concepts that have not been applied, the perpetrators businesses also have not fully implemented the accounting cycle and Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM).

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