Manalu, Faisal (2023) Analisis Penerapan Akuntansi Pada Usaha Bengkel Motor Di Kecamatan Tapung Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This small and medium enterprise research was carried out in Kampar Regency. The sample that the researcher obtained was 24 respondents. The object of research is a motorcycle repair shop. The problem taken in this study is whether the application of accounting carried out in the workshop business in Tapung District, Kampar Regency is in accordance with the basic concepts of accounting in running its business. The purpose of this research is to determine the suitability of the application of accounting carried out by workshop entrepreneurs in Tapung District, Kampar Regency, who have applied basic accounting concepts in running their business. Based on the results of the study, it was stated that the workshop businesses in Tapung District, Kampar Regency had not applied the basic concepts of accounting which included most of their businesses had applied the basic accounting concepts, namely cash-based recording but had not applied the concept of business continuity, time period, business entity concept and matching concept. . So it can be concluded that there is a simple recording system and there are still many unused record books. the workshop business in Tapung District, Kamapar Regency has not yet registered Accounting in accordance with the Basic Concepts of Accounting.

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