Analisis Penerapan Akuntansi Pada Usaha Salon Dikecamatan Payung Sekaki Pekanbaru

Sutini, Sutini (2019) Analisis Penerapan Akuntansi Pada Usaha Salon Dikecamatan Payung Sekaki Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

Analisis Penerapan Akuntansi Pada Usaha Salon Di Kecamatan Payung Sekaki Pekanbaru The purpose of this research is to determine the suitability of the application of accounting carried out by salon entrepreneurs in the Kecamatan Payung Sekaki Pekanbaru with basic accounting concepts. This research was conducted using a purposive sampling technique namely the salon business which records and provides the data. Where the entire population in the Kecamatan Payung Sekaki Pekanbaru numbered 26 salon business, and the sample in the salon business in the Kecamatan Payung Sekaki is 18 salons. The results of the study concluded that the salon business in the Kecamatan Payung Sekaki apply the basic of reording namely the basic of cash, not yet applying the concept of business entity, and have not applied the concept of time period in reporting the profit and loss calculation. For the concept of business continuity the enterreneur has not applied. Salon entrepreneurs in the Kecamatan Payung Sekaki Pekanbaru have not fully carried out the matching concept. It can be concluded that the businessman has carried out the recording and the bookkeeping process but it is done very simply. Recording that is not right so that it is not in accordance with the basic concepts of accounting.

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