Analisis Penerapan Akuntansi EMKM Pada Usaha Rumah Jahit Di Kecamatan Perhentian Raja Kabupaten Kampar

Parida, Parida (2019) Analisis Penerapan Akuntansi EMKM Pada Usaha Rumah Jahit Di Kecamatan Perhentian Raja Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

In this study, sewing house entrepreneurs in the District of Perhentian Raja, Kampar Regency were 21 sewing house entrepreneurs. The problem raised in this study is the suitability of the application of accounting to the home sewing business in the District of Perhentian Raja, Kampar Regency, already or not with the basic concepts of accounting in carrying out its business. The purpose of this research is to find out the application of accounting conducted by sewing home entrepreneurs whether they can produce financial information that is useful in managing their business. This study uses data types namely primary data and secondary data. To obtain data and how information is needed in compiling a thesis, data collection techniques are carried out by interview, documentation and observation. The results obtained by this study are first, some businesses do not separate the recording of business finance with personal finance. Second, this business has made a profit and loss calculation that is used to determine the smoothness and progress of the business continuously and develop. Third, where the system of recording is still simple. Fourth, the comparison between income that occurs with expenditure during a period by including personal costs. Fifth, the calculation of profit and loss is based on the period of each business. The conclusion of this study is the application of accounting to the Sewing House business in the District of Perhentian Raja, Kampar Regency, not in accordance with the basic concept of accounting.

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