Analisis Penerapan Akuntansi Pada Toko Buku Dan Alat Tulis Kantor Di Kota Pematang Siantar Sumut

Ardiansyah, Ulul Azmi Sayyidah (2021) Analisis Penerapan Akuntansi Pada Toko Buku Dan Alat Tulis Kantor Di Kota Pematang Siantar Sumut. Other thesis, Universitas Islam Riau.

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Abstract

ABSTRACT ANALYSIS OF THE APPLICATION OF ACCOUNTING IN BOOKS AND OFFICE STORES IN THE CITY OF PEMATANG SIANTAR SUMUT By Ulul Azmi Sayyidah Ardiansyah 175310704 This research on the application of accounting was conducted in Pematang Siantar City, North Sumatra, at a bookstore and office stationery. The problem in this study is whether the accounting application used by the bookstore and office stationery business is in accordance with the basic concepts of accounting in the bookstore and office stationery business. The purpose of this research is to determine the appropriateness of the accounting application by the bookstore and office stationery business in Pematang Siantar City, North Sumatra with the basic concepts of accounting. The data collected, namely primary data is data obtained directly from respondents through interviews and questionnaires. Secondary data is data obtained from other parties and is not directly obtained by the researcher from the research subject Data collection methods used in this research are structured interviews, documentation such as diaries and observations. The data analysis used is descriptive method. Based on the results of the research conducted, it can be concluded that the application of accounting in bookstores and office stationery in Pematang Siantar City, North Sumatra has not yet applied with the basic concept of accounting.

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