Analisis Penerapan Akuntansi Pada Usaha Bengkel Mobil Di Kecamatan Payung Sekaki

Daulay, Khairunlisa Fitrianis (2022) Analisis Penerapan Akuntansi Pada Usaha Bengkel Mobil Di Kecamatan Payung Sekaki. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine the extent to which the application of accounting in a car repair shop was in accordance with accounting concepts. This research was conducted at a Car Workshop in Payung Sekaki District. With regard to this research, the object of this research is the owner of a car repair shop. This research was conducted with a quantitative descriptive method. The sampling technique was based on predetermined criteria, so that the final sample that met the criteria was 25 car repair shops. After all the data has been collected, then the data is grouped according to their respective types and poured in the form of a table which will then be analyzed and described descriptively. Based on the results of research and discussion, it can be concluded that the application of accounting carried out by the owner of a car repair shop in Payung Sekaki District has recorded and recorded books but was carried out very simply. The recording carried out is still not fully accurate so that it is not in accordance with the basic accounting concepts such as the concept of business unit, the concept of business continuity, the basic concept of recording, the concept of matching and in general many have used the concept of time period.

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