Analisis Penerapan Akuntansi Pada Usaha Fotocopy Dan Percetakan Di Kecamatan Rambah Rokan Hulu

Sari, Zulvina Mayang (2022) Analisis Penerapan Akuntansi Pada Usaha Fotocopy Dan Percetakan Di Kecamatan Rambah Rokan Hulu. Other thesis, Universitas Islam Riau.

Text 175310081.pdf - Submitted Version Download (3MB)

Abstract

This research was conducted on photocopying and printing businesses in Rambah Rokan Hulu District, this research was conducted with the aim of knowing whether photocopying and printing entrepreneurs in Rambah Rokan Hulu District had fulfilled the basic accounting concepts that apply in running their business. The types and sources of data taken in this study are primary and secondary data. Primary data is data in the form of information obtained directly from respondents through questionnaires. Secondary data is data obtained such as respondent's diary and population of photocopying and printing businesses in Rambah Rokan Hulu District. Data collection techniques were carried out by means of interviews and documentation, while the data analysis technique in this study was descriptive qualitative. Based on the results of the research, photocopying and printing entrepreneurs in Rambah District have not fully implemented the basic concepts of accounting. Photocopying and printing entrepreneurs in the concept of the owner's business unit still combine personal expenses with business expenses. Meanwhile, in the concept of business continuity, the owner does not record fixed assets and their depreciation. Photocopying and printing entrepreneurs still use a cash-based recording basis. Meanwhile, in the concept of a time period, the business owner still calculates profits on a daily basis, and in the matching concept, the business owner has not included some of the costs in the profit and loss calculation.

Actions (login required)

View Item