Analisis Penerapan Akuntansi Pada Usaha Air Minum Isi Ulang Di Kecamatan Rokan IV Koto Kabupaten Rokan Hulu

Pratiwi, Nurul (2019) Analisis Penerapan Akuntansi Pada Usaha Air Minum Isi Ulang Di Kecamatan Rokan IV Koto Kabupaten Rokan Hulu. Other thesis, Universitas Islam Riau.

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Abstract

In a company, both large companies and small companies need to have a report on the company’s finances. Company activities that affect finance in each month need to be known as material for decision making. With the implementation of the accounting system in this refill drinking water business, it will make it easier to know the profit or loss for one period and as a tool to take a decision. The purpose of this study was to determine whether the refill drinking water business in the sub-district of Rokan IV Koto, Rokan Hulu regency was in the basic concept of accounting. The problems raised in this study, whether the application carried out in the refill drinking water business in the sub-district of Rokan IV Koto, Rokan Hulu regency is in accordance with the basic concepts of accounting. The data collected is primary and secondary data. Based on the research and discussion conducted, it was found several problems including the refill drinking water business in the sub-district of Rokan IV Koto, Rokan Hulu regency, which did not separate business finance from household finance. The conclution of this study is the application of accounting in refill drinking water business in the sub-district of Rokan IV Koto, Rokan Hulu regency, not yet in accordance with the basic concepts of accounting.

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