Analisis Penerapan Akuntansi Pada Usaha Pabrik Pembuatan Tempe Di Kab Pelalawan

Husni, Lily Hijatul (2021) Analisis Penerapan Akuntansi Pada Usaha Pabrik Pembuatan Tempe Di Kab Pelalawan. Other thesis, Universitas Islam Riau.

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Abstract

This study was conducted to determine whether the tempe factory business in Pelalawan Regency has implemented business financial records in accordance with the basic concepts of accounting. The data used in this study are primary data and secondary data, and the techniques in data collection are using questionnaires, structured interviews, observations and documentation, after all the data is collected it will be analyzed according to the descriptive method where the data that has been analyzed is made. conclusion. After that, the results obtained in this study were that tempe-making factory entrepreneurs in Pelalawan Regency used cash basis, entrepreneurs had not applied the concept of business unity, business continuity, time period and the concept of matching. So it was concluded that the tempe-making factory entrepreneurs in Pelalawan Regency had not implemented accounting in accordance with the basic accounting concepts.

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