Analisis Penerapan Akuntansi Pada Usaha Bengkel Di Kecamatan Kelayang Kabupaten Indragiri Hulu

Ridawati, Suharwi (2019) Analisis Penerapan Akuntansi Pada Usaha Bengkel Di Kecamatan Kelayang Kabupaten Indragiri Hulu. Other thesis, Universitas Islam Riau.

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Abstract

This research the author did in a workshop in Kelayang Subdistrict, Indragiri Hulu Regency. Dealing with this research into an object is a workshop entrepreneur in Kelayang Subdistrict, Indragiri Hulu Regency. The problem discussed in this study is how to apply accounting to a workshop business in Kelayang Subdistrict, Indragiri Hulu Regency. This study aims to determine the suitability of accounting carried out by workshop entrepreneurs in Kelayang Subdistrict, Indragiri Hulu Regency with basic accounting concepts. The basic concept of accounting used is the concept of business unity, the basic concept of recording, the concept of time period, the concept of continuity, the concept of comparison. Based on the results of the research obtained are (1) Workshop entrepreneurs in Kelayang Subdistrict have not applied the concept of business unity, (2) Basic Recording used by Workshop entrepreneurs in Kelayang District is cash basis, (3) Workshop Entrepreneurs in Kelayang District have applied concept of time period, (4) Workshop Entrepreneurs in Kelayang Subdistrict have not applied the concept of business continuity, (5) Workshop Entrepreneurs in Kelayang Subdistrict have not applied the matching concept, (6) The recording system carried out in the Kelayang District has not applied basic accounting concepts but not yet able to produce information that is feasible in carrying out its business.

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