Analisis Penerapan Akuntansi Pada Usaha Pembibitan Sawit Pada Kecamatan Singingi Hilir Kabupaten Kuantan Singingi

Suwarno, Eko (2022) Analisis Penerapan Akuntansi Pada Usaha Pembibitan Sawit Pada Kecamatan Singingi Hilir Kabupaten Kuantan Singingi. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to understand and find out whether the application of accounting carried out by oil palm nursery entrepreneurs has fulfilled and is in accordance with the basic accounting concepts in running their business. This research was conducted in Singingi Hilir District, Kuantan Singingi Regency. The object of research in this research is the entrepreneur of the oil palm nursery trade. Data collection techniques in this study were interviews, documentation and questionnaires. After all the data in the study were collected, then the data were analyzed using qualitative descriptive methods, so that it can be seen how the suitability of the accounting application carried out by oil palm nursery entrepreneurs in Singingi Hilir District, Kuantan Singingi Regency. The results of the research that have been carried out state that in general the oil palm nursery businesses in the Singi Downstream District, Kuantan Singing District, implement a cash basis. The oil palm nursery business in Singing Hilir District, Kuantan Singingi Regency has not yet applied the concept of business unit, the concept of business continuity, the concept of matching, accounting, accounting cycle, recording system and small business financial management. In this oil palm nursery business, it is not in accordance with the basic concepts of accounting

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