Analisis Penerapan Akuntansi Pada Usaha Toko Pecah Belah Di Kecamatan Marpoyan Damai Kota Pekanbaru

Putri, Ayu Mulia (2020) Analisis Penerapan Akuntansi Pada Usaha Toko Pecah Belah Di Kecamatan Marpoyan Damai Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to see the suitability of the accounting application carried out by the glass shop businessmen in the sub-district of Pekanbaru's peaceful marpoyan with SAK EMKM. The data collected are primary data and secondary data. Data techniques collected in this study are interviews, documentation and questionnaires. After all the data is collected then the data is analyzed using descriptive methods so that it can be seen how the accounting suitability arrangements are carried out by the glass shop entrepreneurs in marpoyan subdistrict peace, Pekanbaru city with basic accounting concepts. The research results obtained from the research that has been carried out by the researcher are: (1) the glass shop businessman in the sub-district of marpoyan peace, Pekanbaru city has not applied the concept of recording profit and loss in his business, (2) the basis of recording used by the glassware shop in the sub-district of Marpoyan Kota Pekanbaru is a single entry system, (3) glassware shop entrepreneurs in the peaceful marpoyan sub-district, Pekanbaru city have not applied the concept of financial position in their business, (4) glassware shop entrepreneurs in marpoyan sub-district, Pekanbaru city have not applied the concept of equity in their business. The recording system carried out by the glassware shop in the sub-district of Marpoyan, Pekanbaru city peace is still simple in providing adequate and quality information in accordance with the basic concepts of accounting in running its business.

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