Analisis Penerapan Akuntansi Pada Usaha Penjahit Kebaya Di Kecamatan Payung Sekaki Pekanbaru

Derlina, Nopi (2022) Analisis Penerapan Akuntansi Pada Usaha Penjahit Kebaya Di Kecamatan Payung Sekaki Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This study takes the title Analysis of Accounting Applications in Kebaya Boutique Businesses in Payung Sekaki District, Pekanbaru, while the purpose of this research is to determine the suitability of accounting application in Kebaya boutique businesses in Payung Sekaki District Pekanbaru with basic accounting concepts. In this research, this type of quantitative research consists of a survey method with the object of this research is the Kebaya boutique business in Payung Sekaki District, Pekanbaru totaling 15 entrepreneurs. The types and sources of data are secondary and primary data. Data collection techniques in this study by distributing questionnaires or questionnaires, interviews and documentation. While the data analysis used is descriptive quantitative analysis. From the results of the study it can be concluded that the recording basis used by Kebaya boutique entrepreneurs in Payung Sekaki Pekanbaru is a cash basis, some of Kebaya boutique entrepreneurs in Payung Sekaki Pekanbaru have not applied the concept of business unity because many Kebaya boutique entrepreneurs in Pekanbaru Payung Sekaki Pekanbaru District which does not separate household finances from business finances, entrepreneurs have not recorded and calculated depreciation on their fixed assets, have not applied the matching concept because many Kebaya boutique entrepreneurs in Payung Sekaki Pekanbaru District do not compare the amount of income with costs. which are issued. Overall, it can be concluded that the accounting application carried out by the Kebaya boutique entrepreneur in Payung Sekaki District, Pekanbaru is not in accordance with the basic accounting concepts

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