Analisis Penerapan Akuntansi Pada Usaha Toko Pertanian Di Kecamatan Kemuning Kabupaten Indragiri Hilir

Misefrizal, Misefrizal (2019) Analisis Penerapan Akuntansi Pada Usaha Toko Pertanian Di Kecamatan Kemuning Kabupaten Indragiri Hilir. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Kemuning Sub-District, Indragiri Hilir Regency. The object of this research is the Agriculture Shop Entrepreneur in the District of Kemuning, Indragiri Hilir Regency. The problem raised in this study is whether the application of accounting in the agricultural shop business in the District of Kemuning, Indragiri Hilir Regency is in accordance with the basic concepts of accounting in carrying out its business. The purpose of this research is to find out whether the Accounting that has been applied by the Farm Shop Business in the District of Kemuning, Indragiri Hilir Regency is in accordance with the Accounting Principles. The data used in the Farm Shop Business in the District of Kemuning, Indragiri Hilir Regency are primary data and secondary data. Data collection methods that the authors use for the purposes of the writer are structured interviews, documentation and observation. While the data analysis used is descriptive method. In general, the agricultural shop business in Kemuning Subdistrict, Indragiri Hilir Regency in running its business already uses cash receipts and cash disbursement books, but the application of accounting in the agricultural shop business in the Kemuning Subdistrict, Indragiri Hilir Regency is not in accordance with the generally accepted basic accounting concepts.

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