Analisis Penerapan Akuntansi Pada Usaha Kolam Renang Di Kecamatan Tampan Kota Pekanbaru

Afriliyani, Dwinda (2022) Analisis Penerapan Akuntansi Pada Usaha Kolam Renang Di Kecamatan Tampan Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to find out how the application of accounting in the swimming pool businesses in the Tampan District of Pekanbaru City whether they are in accordance with the basic principles and concepts of accounting. There were 13 swimming pools observed in this study based on data sources obtained from the field and the Department of Cooperatives, Small and Medium Enterprises. This research is a census research, where the entire population is sampled. The types of collected data in this study were primary data and secondary data. The data collection methods used by the authors were interviews, documentation and observation. Data analysis using descriptive method. Some swimming pool entrepreneurs had not applied the basic accounting concept, known as business continuity, then some swimming pool entrepreneurs had also not applied the basic accounting concept, known as business unity, some swimming pool entrepreneurs Swimming pools had not applied the basic concept of accounting, known as matching and all swimming pool entrepreneurs had applied the basic concept of accounting, known as the concept of a time period. After conducting research, it can be concluded that the swimming pool business in Tampan District, Pekanbaru City has not produced good and reliable information output.

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