Analisis Penerapan Akuntansi Pada Usaha Ikan Salai Patin Di Kecamatan Xiii Koto Kampar

Wilda, Wilda (2018) Analisis Penerapan Akuntansi Pada Usaha Ikan Salai Patin Di Kecamatan Xiii Koto Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the suitability of the accounting carried out by the Salai Patin businessman in District XIII Koto Kampar with basic accounting concepts. The basic concept of accounting used is the concept of business unity, the basics of recording, the concept of time period, the concept of business continuity, monetary units, and the concept of comparison. With regard to this study, the object of this study was catfish smear businessmen in District XIII Koto Kampar. As for the population in this study were all catfish smugglers in the District XIII Koto Kampar. Based on the research results obtained are (1) Some entrepreneurs do not separate business financial records with personal finance, (2) In this business recording accrual basis and recording system still carry out a single accounting system where the recording system is still simple, (3) In this business the concept of the period has been carried out because the calculation of profit and loss is based on the period of each business. (4) This business has calculated profit and loss (5) This business has implemented the concept of a monetary unit (6) The calculation of profit and loss can be seen by some respondents who have calculated profit and loss to run their business. Based on the results of the research that the authors did, the authors draw the conclusion that the analysis of the accounting implementation of the catfish smear business in District XIII Koto Kampar has not been in accordance with the basic concept of accounting.

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