Analisis Penerapan Akuntansi Pada Usaha Bengkel Motor Di Kecamatan Lubuk Dalam Kabupaten Siak

Harahap, Muhabib Ababil (2022) Analisis Penerapan Akuntansi Pada Usaha Bengkel Motor Di Kecamatan Lubuk Dalam Kabupaten Siak. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Lubuk Dalam District, Siak Regency, the object of which was a motorcycle repair business. The purpose of this study was to determine whether the application of accounting carried out by motorcycle repair shop entrepreneurs in Lubuk Dalam District, Siak Regency had fulfilled the basic accounting concepts in carrying out their business. The types and sources of data that the authors have collected in this study are primary data and secondary data. Primary data is data obtained directly from respondents through questionnaire interviews and secondary data is data obtained from respondents in the form of business financial records. The data collection technique of this research used interview and documentation techniques. Based on the results of the study, it was stated that the application of accounting in the motorcycle repair business in Lubuk Dalam District, Siak Regency was not in accordance with the basic concepts of accounting. The basic accounting concepts are the concept of a business unit, the concept of going concern, the basics of recording: cash basis and accrual basis, the concept of time period, and the concept of matching.

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