Analisis Penerapan Akuntansi Pada Usaha Pangkalan Gas LPG 3kg Di Kecamatan Kampar Kiri Kabupaten Kampar

Mulyadi, Mulyadi (2020) Analisis Penerapan Akuntansi Pada Usaha Pangkalan Gas LPG 3kg Di Kecamatan Kampar Kiri Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

ABSTRACT This study aims to determine the suitability of the application of accounting carried out by the gas base business in the Kampar Kiri District of Kampar Regency with the basic concept of accounting. Types and sources of data that the authors collected in this study are primary data and secondary data. The primary data in this study are data obtained directly from respondents through interviews and questionnaires. While secondary data are data obtained from the 3kg LPG gas base business in Kampar Kiri District, Kampar Regency in the form of a diary from the owner. The data collection techniques used by the authors are structured interviews and documentation. In this study the authors used the purposive sampling method, which is a type of non-random sample selection, the information obtained using certain considerations (generally adjusted to the objectives or research problems). Using this method the writer took 21 lpg 3kg gas bases in Kampar Kiri Subdistrict, Kampar Regency as a sample. Based on the results of this study indicate that the application of accounting carried out by a 3kg LPG gas base business in Kampar Kiri District Kampar Regency has not fully applied the basic accounting concepts including the concept of business unity, the concept of time period and the concept of comparison.

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