Analisis Penerapan Akuntansi Pada Pangkalan LPG 3 Kg di Kecamatan Tampan Pekanbaru

Ma’shum, Habibullah (2020) Analisis Penerapan Akuntansi Pada Pangkalan LPG 3 Kg di Kecamatan Tampan Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to find out whether the accounting application carried out by the 3 KG LPG base entrepreneur in Tampan District, Pekanbaru City is in accordance with SAK EMKM. The data used in this study are primary and secondary data, primary data obtained by interviewing and giving questionnaires, while secondary data was obtained by taking a sample of records carried out by the business. In the analysis, the writer collects, compiles and then analyzes the data using descriptive methods and then conclusions will be drawn which will be presented in the thesis. As for the results of the research conducted, the authors argue that, the 3 KG LPG base entrepreneur records on a cash basis. Entrepreneurs also have not applied the concept of a business unit. The entrepreneur calculates his profit and loss once a month and the calculation is used as a guide for the continuity of his business. Entrepreneurs have not matched income and expenses properly. So from the conclusion, it can be concluded that the 3 KG LPG base entrepreneur has not produced good and reliable information output.

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