Analisis Penerapan Akuntansi Pada Usaha Ikan Nila Di Teluk Kuantan

Herpita, Rara (2019) Analisis Penerapan Akuntansi Pada Usaha Ikan Nila Di Teluk Kuantan. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to find out the application of accounting conducted by Tilapia entrepreneurs in Kuantan City whether it is in accordance with the basic concept of accounting. The basic accounting concept used is business unity, the basis of recording, time period, business continuity, and comparison. With regard to this research, the object of this research is all Tilapia entrepreneurs who are in Kuantan City. In general, the Tilapia business in Kuantan City, in carrying out its business, has used a cash receipt book, but the application of accounting to the Tilapia business in Kuantan City is not in accordance with the basic concepts of accounting. This is because tilapia entrepreneurs in Kuantan City have not separated personal expenses and business expenses. And entrepreneurs also do not put the burden into profit calculations. The results obtained by this study are first, some businesses do not separate the recording of business finance with personal finance and do not separate business costs from personal costs. 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 and not including operating expenses. Fifth, the calculation of profit and loss is based on a period of three months. The conclusion of this study is that the analysis of the application of accounting to Tilapia in Kuantan Bay is not in accordance with the basic concept of accounting.

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