Analisis Penerapan Akuntansi Pada Usaha Ayam Potong Di Kecamatan Bengkalis

Iqbal Nuraula, Muhammad (2022) Analisis Penerapan Akuntansi Pada Usaha Ayam Potong Di Kecamatan Bengkalis. Other thesis, Universitas Islam Riau.

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Abstract

This accounting application research was carried out in Bengkalis District, the problem studied in this study was whether the accounting application carried out in the broiler business was in accordance with the basic concept of accounting. The purpose of this research is to determine the application of accounting carried out in broiler chicken business whether it is in accordance with the basic concept and principles of accounting in carrying out its business. The result obtained from the research conducted by the researchers are as follows: (1) in the broiler chicken business in the Bengkalis District, they still use cash basis with the basis of recording used is a single entry, (2) the basic concept of business unity, in this case the chicken business in Bengkalis District, is still not appropriate because there are businesses that still combine business finance with household, (3) the basic concept of business continuity in which the broiler chicken business in Bengkalis District is not suitable because the entrepreneur has not calculated the depreciation of fixed assets, (4) the broiler chicken business in Bengkalis District is not in accordance with the basic concept of the time period because it does not fully use the monthly or yearly time period, and (5) the basic concept of matching is that the broiler chicken business in Bengkalis District has not included all existing costs and still combines personal and business finances.

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