Analisis Penerapan Akuntansi Pada Usaha Fotocopy dan Alat Tulis Kantor Di Kecamatan Siak

Ramadhani, Maulana (2021) Analisis Penerapan Akuntansi Pada Usaha Fotocopy dan Alat Tulis Kantor Di Kecamatan Siak. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this research was to determine the suitability of the accounting implementation carried out by photocopier and office stationery entrepreneurs in Siak District with SAK EMKM. The data collected are primary data and secondary data. Data collection techniques in this study were interviews, documentation and questionnaires. After all the data is collected then the data is analyzed using the descriptive method so that it can be seen how the suitability of the accounting implementation made by photocopy and office stationery entrepreneurs in Siak District with the accounting principles. The results obtained from research that have been conducted by researchers are: (1) the photocopy and office stationery entrepreneurs in Siak District have not applied the concept of recording profit and loss in their business, (2) the recording basis used by photocopying and office stationery entrepreneurs in Siak District is a single entry system, (3) businessmen of photocopying and office stationery in Siak District have not applied the concept of financial position in their business, (4) have not separated business and non-business transactions, (5) have not implemented the concept of business continuity, because they have not kept records against fixed assets and does not depreciate. The recording system carried out by photocopying and office stationery entrepreneurs in Siak District is still simple in providing adequate and quality information in accordance with the basic concepts of accounting in running their business.

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