Analisis Penerapan Akuntansi Pada Usaha Bawang Goreng Di Kecamatan Tampan Kota Pekanbaru

Syafitri, Yeyen (2019) Analisis Penerapan Akuntansi Pada Usaha Bawang Goreng Di Kecamatan Tampan Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

ANALYSIS OF ACCOUNTING IMPLEMENTATION IN FRIED ONIONS BUSINESS IN TAMPAN KECAMATAN KOTA PEKANBARU By: Yeyen Syafitri NPM: 135310359 This research was conducted on Fried Onions Business in Tampan Subdistrict, Pekanbaru City. The purpose of this study was to find out whether Accounting for fried onion in the handsome subdistrict of Pekanbaru was in accordance with the Basic Concept of Accounting. The population in this study were all business owners of fried onions in the handsome sub-district of handsome subdistrict of pekanbaru which numbered 18 businesses. The sampling method was using the census method where the sample was the entire population. The criteria used were business owners who had financial records. using descriptive methods. The results of the study stated that the handsome owner of a fried onion business in pekanbaru city had recorded transactions. However, most business owners only made a diary book of 77.78%. Those who made cash receipt books were 77.78% and those who made expenditure books. cash is only 55.56%, while other records such as ledgers, subsidiary ledgers not one company makes it as much as 100% of respondents can find out the source of business income from the recording made while 100% of respondents do not make income statements, because business owners only make a diary. 18 people or 100% of respondents stated that accounting records are actually useful for their efforts to find out the number of sales, amount of profits to find out the progress of the business and manage the company's finances. basic account concept the correct correctness in the preparation of the company's loss or profit report, especially in applying the concept of business unity and the concept of matching income and expenses. Most of the handsome fried onion businesses in the city of Pekanbaru need accounting systems in running their businesses but are constrained by the lack of knowledge of company owners and employees. accounting for UMKM.

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