Analisis Penerapan Akuntansi Pada Usaha Kedai Kopi Di Bengkalis Kabupaten Bengkalis

Qurniawan, Wahyu Ade (2022) Analisis Penerapan Akuntansi Pada Usaha Kedai Kopi Di Bengkalis Kabupaten Bengkalis. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine whether the application of accounting carried out by coffee shop businesses in Bengkalis, Bengkalis Regency had followed the basic concepts of accounting. The data collection technique used in this research is by using interviews, questionnaires and documentation. In analyzing the data, the writer uses a descriptive method, which is to analyze the data by collecting data and to explain the situations and conditions encountered in the research in the field and then compared with various theories and conclusions are drawn and suggestions are given. The results of the study are that the basic recording used by all coffee shop entrepreneurs in Bengkalis is Cash Basic, which recognizes or records transactions when cash is received or paid. Coffee shop entrepreneurs have not carried out the matching concept which states that income must be compared with costs incurred. Some coffee shop entrepreneurs in Bengkalis do not understand and apply the concept of business unity because they do not separate the recording of business and household transactions, the concept of business continuity where no coffee shop entrepreneur has calculated depreciation costs. Coffee shop entrepreneurs have not applied the concept that accounting uses time periods. Overall, it can be concluded that the application of accounting carried out by the coffee shop business in Bengkalis, Bengkalis Regency is not in accordance with the basic concepts of accounting.

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