Analisis Penerapan Akuntansi Pada Usaha Bengkel di Pangkalan Kerinci Kabupaten Pelalawan

Lisa, Arda (2021) Analisis Penerapan Akuntansi Pada Usaha Bengkel di Pangkalan Kerinci Kabupaten Pelalawan. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at a workshop in Pangkalan Kerinci, Pelalawan Regency. The purpose of this research is to see the application of accounting in the workshop business in Pangkalan Kerinci whether they have used the basic concepts of accounting in running their business. In research using a qualitative approach. This research was conducted at a workshop in Pangkalan Kerinci, Pelalawan Regency. The population in this study amounted to 25 workshop businesses with a sample of 18 using purposive sampling method. The data analysis used is descriptive. The results of this study indicate that the workshop business owners have not implemented accounting records in accordance with the basic concepts of accounting, where not all businesses have applied the concept of business unity, the basic concept of recording, the concept of business continuity, the concept of the time period and the matching because there are still many business owners who have not. record every asset owned and costs incurred in calculating profit / loss from business operations carried out.

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