Analisis Penerapan Akuntansi Pada Pratek Bidan Di Kecamatan Bukit Kayu Kapur Kota Dumai

Widya Ningrum, Maya (2022) Analisis Penerapan Akuntansi Pada Pratek Bidan Di Kecamatan Bukit Kayu Kapur Kota Dumai. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted by the author in a midwives’ business practice in Bukit kayu kapur District, Dumai Regency. With regard to this research, the object of research is a plant fertilizer shop entrepreneur. The purpose of this study was to understand the application of accounting carried out by plant fertilizer shop entrepreneurs that have met the basic concepts of accounting in each of their business activities. In analyzing the data, the writer uses descriptive method, which is analyzing by collecting data to explain the situation, the conditions encountered in research in the field and then compared with the various theories that the author has obtained, a conclusion is drawn which is solving the problem faced.Based on the results of the research, it is stated that in general midwives’ business practice in Bukit kayu kapur District, Dumai Regency applies cash basis in every activity. The midwives’ business practice in Bukit kayu kapur District, Dumai Regency has not implemented the concept of business unity, the concept of business continuity, the concept of matching, the basic concept of recording and the concept of the time period. So it can be concluded that the application of accounting in this plant fertilizer shop business has not fulfilled the basic concepts of accounting.

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