Analisis Penerapan Akuntansi Pada Usaha Bengkel Motor Di Kecamatan Sail Kota Pekanbaru

Kurniawan, Bobby (2021) Analisis Penerapan Akuntansi Pada Usaha Bengkel Motor Di Kecamatan Sail Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

ABSTRACT The purpose of this research was to determine the suitability of the accounting implementation carried out by Motorbike shop Business in the Sail District in Pekanbaru City with SAK EMKM. The data collected are primary data and secondary data. Data collection techniques in the study were interviews, documentation, and quistionnaires. The data analyzed using the descriptive method so that it can be seen how the suitability of the accounting implementation made by motorbike shop business in the Sail District in Pekanbaru City with the accounting principles. The results of this research that have been conducted by researchers are: (1) almost 100% of the motorbike shops business in the Sail District of Pekanbaru City have not applied the concept in their business. (2) Motorbike shop Business in the Sail District in Pekanbaru City have not applied the concept of financial position in their business. (3) have not separated business and non-business transaction. (4) the recording basis used by motorbike shop business in the Sail District in Pekanbaru City is a single entry system. (5) have not implemented the concept of business continuity, because they have not kept records against fixed assets and depreciate. The recording system carried out by motorbike shop business in the Sail District in Pekanbaru City is still simple in providing adequate and quality information in accordance with the basic concepts of accounting in running their business.

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