Analisis Penerapan Akuntansi Pada Usaha Mebel Bekas Di Kecamatan Senapelan Pekanbaru

Yulia, Diana (2021) Analisis Penerapan Akuntansi Pada Usaha Mebel Bekas Di Kecamatan Senapelan Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Senapelan District, Pekanbaru. In this research, the object is the furniture business in Senapelan District. The problem in this research is whether the accounting application carried out by used furniture entrepreneurs in Senapelan District is in accordance with SAK EMKM and the basic accounting concepts that are generally accepted. The purpose of the authors in choosing this object is to determine the suitability of accounting treatment for used furniture businesses in Senapelan District Pekanbaru with SAK UMKM and basic accounting concepts to manage their business. The data taken in this research are primary data and secondary data, the techniques used by the writer in this study are interviews, documentation and in the form of questionnaire questions. All data were collected and then processed using descriptive methods. From the results of research and discussion, it can be concluded that the recording applied by used furniture entrepreneurs is not yet fully in accordance with SAK EMKM and as well as the generally accepted basic accounting concepts.

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