Analisis Penerapan Akuntansi Pada Usaha Bengkel Motor Di Kec. Siak Hulu Kab. Kampar

Siregar, Nursyamina Octha (2022) Analisis Penerapan Akuntansi Pada Usaha Bengkel Motor Di Kec. Siak Hulu Kab. Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Siak Hulu District, Kampar Regency. In connection with this research, the object of this research is a motorcycle repair shop located in Siak Hulu District, Kampar Regency. The problem in this study is how the suitability of the accounting application carried out by a motorcycle repair business in Siak Hulu District, Kampar Regency with the basic concept of accounting. The purpose of this study was to determine the suitability of the accounting application applied by a motorcycle repair shop in Siak Hulu District, Kampar Regency with the basic concepts of accounting. The data collected in this study are primary data and secondary data. The data collection method in this study is a qualitative research method by conducting interviews and documentation. From the results of interviews and questionnaires, it is known that there are still many motorcycle repair business respondents who have not applied the basic concepts of accounting. Based on the results of the research that has been carried out, there are the following findings: the application of accounting in the motorcycle repair business in Siak Hulu District, Kampar Regency is appropriate and uses the basis of cash recording, the concept of time period, but not in accordance with the concept of business unit, the concept of business continuity and the concept of matching .

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