Analisis Penerapan Akuntansi Pada Pangkalan LPG 3 Kg Di Kecamatan Tampan Pekanbaru

Ma’shum, Habibullah (2020) Analisis Penerapan Akuntansi Pada Pangkalan LPG 3 Kg Di Kecamatan Tampan Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to determine whether the application of accounting conducted by 3 KG LPG base entrepreneurs in Tampan Kota District Pekanbaru is in accordance with SAK EMKM. The data used in this study are primary and secondary data, data primer is obtained by interviewing and giving the questionnaire while Secondary data is obtained by taking a sample of the records made the business. In his analysis the authors collect, arrange later analyze the data using descriptive methods and then will the conclusion drawn will be presented in the thesis. As for the results of the research conducted, the authors argue that, LPG 3KG base entrepreneurs make records on a cash basis. Entrepreneurs also have not yet applied the concept of business unity. Entrepreneurs do the calculation of Rugby Profit once a month and from the calculation used as guidelines for business continuity. Entrepreneurs have not matched good income and expenses. So from the conclusions obtained that LPG 3 KG base entrepreneurs have not produced a good information output and can be trusted.

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