Analisis Penerapakan Akuntansi Pada Pangkalan Gas Lpg 3 Kg Di Kecamatan Sukajadi Pekanbaru

Algerie, M. Luthfi (2021) Analisis Penerapakan Akuntansi Pada Pangkalan Gas Lpg 3 Kg Di Kecamatan Sukajadi Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this research is to find out whether the aplication the accounting carried out by the 3 kg lpg gas base entrepreneur in the sukajadi district is in accordance with SAK EMKM. The data used in this research are primary and secondary data,Primary data obtained from conducting interviews and giving questionnaire while secondary data is obtained by taking samplesthe recording of what the business is doing. In the analysis the writer collects, notes, compiles and analyzes the data that has been obtained using descriptive methods and then gives the conclusions which will be presented in the thesis. As for the results of the research conducted, the authors argue, entrepreneurs of 3 Kg LPG gas bases keep records based on a cash basis. Entrepreneurs also have not applied the concept of business unity. Entrepreneurs carry out their profit and loss calculations once a month and the calculations are used as a guide in the continuity of their business. Entrepreneurs have not been able to match their income and operating expenses properly. So from the conclusion that the 3 KG LPG base entrepreneurs have not produced good and reliable information output and are not in accordance with the basic concepts of accounting.

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