Darwin, Irvan (2022) Analisis Penerapan Akuntansi Pada Toko Komputer Di Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of the study was to find out whether the recording system used by entrepreneurs at the Computer Store in Pekanbaru was in accordance with the basic concepts of accounting in running a business. The type of research is a case study with the object of research is a computer shop in Pekanbaru. The research sample amounted to 25 Computer Stores in Pekanbaru. The data used is primary data in the form of research questionnaires. The data analysis technique used is descriptive qualitative. The results of the study found that (1) most computer shops in Pekanbaru City had not fully implemented the concept of a business unit where entrepreneurs still combined company finances with personal finances., (2) The basis of recording used by computer shop entrepreneurs in Pekanbaru City was the cash basis. The recording system used is a single accounting system (single entry) where the recording is carried out only in the diary without journaling, (3) Computer shop entrepreneurs in Pekanbaru City have not fully implemented the matching concept (4) Computer shop entrepreneurs in Pekanbaru City as a whole have apply the concept of business continuity, (5) computer shop entrepreneurs in Pekanbaru City have applied the concept of time period, (6) The accounting application carried out by computer shop entrepreneurs in Pekanbaru City is not in accordance with the Basic Accounting Concepts.

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