Analisis Penerapan Akuntansi Pada Kantor Notaris/PPAT Di Kecamatan Bagan Sinembah Kabupaten Rokan Hilir

Khoir, Muhammad (2019) Analisis Penerapan Akuntansi Pada Kantor Notaris/PPAT Di Kecamatan Bagan Sinembah Kabupaten Rokan Hilir. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Bagan Sinembah District, Rokan Hilir Regency. With this research the object is the owner of the Notary / PPAT, the problem raised in this study is whether the application of accounting conducted by the Notary / PPAT owner in the Bagan Sinembah District is in accordance with the Financial Accounting Standards for Entities Without Public Accountability. The purpose of this study was to determine the appropriateness of accounting applications performed by the owner of a Notary / PPAT in Bagan Sinembah District with the Financial Accounting Standards for Entities Without Public Accountability. Data collected in the form of primary and secondary data. Data collection methods used by the writer are structured interviews, documentation, and observation. While the data analysis used is descriptive method. In general, the Notary / PPAT owner in Bagan Sinembah Subdistrict, in running his business, has used a cash book. However, the application of accounting at the Notary / PPAT office in Bagan Sinembah Sub-district has not been in accordance with the Financial Accounting Standards for Entities Without Public Accountability.

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