Analisis Penerapan Akuntansi Pada Toko Sepatu Di Kecamatan Bangkinang Kota Di Kabupaten Kampar

Syaputra, Wahyu (2019) Analisis Penerapan Akuntansi Pada Toko Sepatu Di Kecamatan Bangkinang Kota Di Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in the District of Bangkinang Kota in Kampar District. With this research in mind, the object is a shoe shop business in Bangkinang City. The problem raised in this study is whether the application of accounting by the shoe shop business is in accordance with the basic concepts of accounting in carrying out its business. This study aims to determine whether the application of accounting is carried out in the Shoe Shop business in the town of Bangkinang District based on the basic concepts of accounting. The data collected is primary and secondary data. Data collection methods are interviews and observation. While the data analysis uses descriptive methods. Based on the results of research and discussion, it can be concluded that in general the Shoe Shop business in the District of Bangkinang Kota is familiar with the term accounting, but the application of the accounting system is not appropriate and has not followed the basic concepts of accounting because not all of them possess knowledge. Shoe Shop business owners have not used the application of financial statement preparation in accordance with the SAK EMKM. The shoe shop business owners so far have only made a simple financial statement in the form of a diary, where the diary contains cash receipts and cash disbursements.

Item Type: Thesis (Other)
Uncontrolled Keywords: Application of Accounting
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: > Akuntansi S.1
Depositing User: Mia
Date Deposited: 23 Feb 2022 09:00
Last Modified: 23 Feb 2022 09:00
URI: http://repository.uir.ac.id/id/eprint/6605

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