Analisis Penerapan Akuntansi Pada Usaha Toko Sembako di Kecamatan Rimba Melintang Kabupaten Rokan Hilir

Ulfa, Maria (2021) Analisis Penerapan Akuntansi Pada Usaha Toko Sembako di Kecamatan Rimba Melintang Kabupaten Rokan Hilir. Other thesis, Universitas Islam Riau.

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Abstract

ABSTRACT This research was conducted in Rimba Melintang District, Rokan Hilir Regency. In connection with this research, the object of this research is the grocery store business in Rimba Melintang District, Rokan Hilir Regency. The purpose of this study was to determine the suitability of the accounting application carried out by the grocery store business in Rimba Melintang District, Rokan Hilir Regency with basic accounting concepts. The type of research conducted is qualitative research. The data collection method uses structured interviews and documented descriptive data analysis techniques so that it can be seen whether the food shop entrepreneurs in Rimba Melintang District, Rokan Hilir Regency have applied the basic concepts of accounting. Based on the results of the research that has been carried out, there are the following findings: some respondents in the grocery store business are not in accordance with the concept of a business unit because they do not separate their business finances from their personal finances. The respondents of the basic food shop business use the cash basis as the basis for recording. Respondents of the basic food shop business that are in accordance with the concept of the time period are 18 respondents and those who are not in accordance with the concept of the time period are 2 respondents. The respondents of the basic food shop business are not in accordance with the concept of business continuity because they do not record and calculate fixed assets. The respondents of the basic food shop business are not in accordance with the matching concept because not all of them are accounted for in the profit and loss. From the results of this study, it can be concluded that the accounting application carried out by the basic food shop business in the Rimba Melintang District, Rokan Hilir Regency is not in accordance with the basic concepts of accounting and generally accepted accounting principles.

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