Analisis Penerapan Akuntansi Pada Usaha Cucian Motor Di Kecamatan Marpoyan Damai Kota Pekanbaru

Putri, R. Saskya Erqa (2022) Analisis Penerapan Akuntansi Pada Usaha Cucian Motor Di Kecamatan Marpoyan Damai Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this research was carried out to determine the appropriateness of accounting by motorcycle laundry business in Marpoyan Damai District, Pekanbaru City. Is it in accordance with the basic concepts of accounting. The data used in this study are promary and secondary data, primary data is data obtained directly from respondents through interviews and questionnaires, while secondary data is data obtained from other parties and is not directly obtained by researchers from the research subject. The method used in this research is structured interviews, documentation such as daily notes and observations. The data analysis used is descriptive method. Based on the result of the research conducted, it can be concluded that the basis for recording is a cash basis, the concept of a business unit that has not been fully implemented, a motorcycle laundry business that does not record asset depreciation so that it does not apply the concept of business continuity, business owners who concept of the time period and does not apply the concept of matching in the application of accounting. So that the application of accounting in the motorcycle washing business in Marpoyan Damai District, Pekabaru City has not been in accordance with the basic concept of accounting.

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