Pertiwi, Astri (2023) Analisis Penerapan Akuntansi Pada Usaha Toko Barang Harian di Kecamatan Tanah Putih Kabupaten Rokan Hilir. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the suitability of the application of accounting in the daily goods store business in Tanah Putih District, Rokan Hilir Regency with the basic concepts of accounting. The method in this research uses a qualitative descriptive research method approach. This research was conducted in Tanah Putih District, Rokan Hilir Regency. The population in this study were daily goods shops in Tanah Putih District, Rokan Hilir Regency, totaling 45 shops. Using the purposive sampling method, the sample in this study consisted of 25 daily goods shops. The types and sources of data are primary data and secondary data. Collecting data using interviews, questionnaires and documentation. Data analysis used descriptive method. The results of the research that has been carried out provide an explanation that the daily goods shop business in Tanah Putih District, Rokan Hilir Regency has applied the basic concept of recording on a cash basis, this is applied because the recording is done after receipt or disbursement of cash. In applying basic accounting, not all owners apply the concept of business continuity. The concept of the time period, the owner has made a profit and loss statement and has fully implemented the concept of business comparison, because every expense incurred is recorded as an increase or decrease.

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