Analisis Penerapan Akuntansi Pada Usaha Toko Emas Di Bangkinang

Monita, Larasati (2021) Analisis Penerapan Akuntansi Pada Usaha Toko Emas Di Bangkinang. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Bangkinang with a sample of 12 gold shop entrepreneurs. The purpose of this research is to determine the suitability of the application of accounting in the gold shop business in Bangkinang with the basic concepts of accounting. In completing this research, the researcher used a qualitative approach. The data collected in this study are primary data and secondary data. In the analysis the writer collects, notes, compiles and analyzes the data that has been obtained using the descriptive method and then gives the conclusions which will be presented in the thesis. As for the results of the research conducted, the authors argue, gold shop entrepreneurs record based on cash basis. Entrepreneurs also have not applied the concept of business unity. The entrepreneur calculates his profit and loss once a month and the calculation is used as a guide in the continuity of his business. Entrepreneurs have not been able to match their income and operating expenses properly. The conclusion of this study is the application of accounting in the gold shop business in Bangkinang is not in accordance with the basic concept of accounting.

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