Analisis Akuntansi Pada Umkm Pengolahan Gula Aren Di Desa Rambah Tengah Barat Kecamatan Rambah Kabupaten Rokan Hulu

Purwati, Rita (2021) Analisis Akuntansi Pada Umkm Pengolahan Gula Aren Di Desa Rambah Tengah Barat Kecamatan Rambah Kabupaten Rokan Hulu. Other thesis, Universitas Islam Riau.

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Abstract

ABSTRACT The purpose of this study was to determine the suitability of the application of accounting in palm sugar processing micro business based on basic accounting concepts. This research was conducted at Rambah Tengah Barat village, Rambah District, Rokan Hulu Regency in connection with the palm sugar processing micro business was chosen as the object of this research. This research method using descriptive qualitative. The data collected consisted of primary and secondary data. Methods of collecting data used interviews and documentation, then the data obtained were analyzing by descriptive. The results of the study concluded that the accounting application carried out by the palm sugar processing business owner in Rambah Tengah Barat Village was not in accordance with the basic concepts of accounting. The basic concept of recording used by palm sugar business owners is cash basis. The basic concept of a business unit that has not been applied according to the basic concept of accounting because all business owners do not separate recording and business implementation by participating in household competitions. The business concept is in accordance with the basic accounting concept because there is no business owner who applies the application of the assets they have. The concept of the time period is applied by calculating the profit and loss once a month. The concept of matching has not been applied according to the basic accounting concept because not all respondents who enter the expenses incurred do not perform calculations that are applied to the fixed assets and equipment used.

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