Analisis Penerapan Akuntansi Pada Usaha Agen Sawit Di Kecamatan Tapung

Ardiahningsih, Ambar (2022) Analisis Penerapan Akuntansi Pada Usaha Agen Sawit Di Kecamatan Tapung. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to use the basic concepts of accounting to determine the adequacy of accounting applications running in the palm oil agent business in the Tapung district. The data used in this study were primary and secondary data, and the data collection methods for this study were structured interviews, documentation, and observations. After all the data has been collected, the data will be separated and grouped according to their respective types. It then groups them in a tabular format and explains them in a descriptive way to show if the Palm Oil Agent business in the Tapung district holds accounts according to basic accounting concepts. Based on the results of the research and discussion, we can conclude that: (1) Palm oil agent entrepreneurs in the Tapung area need to apply the basis of accounting records, that is, the basis of provision to those who do not apply this concept. When the basis of accrual accounting is recognition or recognition when a transaction is made and recorded in accounting records. (2) Palm oil agent entrepreneurs in the Tapun area need to adopt the concept of an entity by separating business records from individuals / households. (3) Palm oil agent entrepreneurs in the Tapung area need to apply the concept of business continuity by recording and calculating depreciation of fixed assets. (4) Palm oil agent entrepreneurs in the Tapung area need to compare their income with the costs incurred and apply the concept of matching.

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