Analisis Penerapan Akuntansi Pada Usaha Penjahit Pakaian Di Kabupaten Kampar

Harmianti, Yuni (2019) Analisis Penerapan Akuntansi Pada Usaha Penjahit Pakaian Di Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the suitability of accounting applied by clothing tailors entrepreneurs in Kampar Regency to the basic concepts of accounting. The basic concept of accounting used is the concept of business unity, the concept of business continuity, the basis of recording, the concept of time period, the concept of competition. The object of this research is a clothing tailor business in Kampar Regency. As for the population in this study was the tailor of clothes taken by purposive sampling in Kampar District. Based on the research results obtained are (1) Almost all Clothing Tailor Businesses in Kampar Regency have not applied the concept of business unity, (2) The recording basis used by Clothing Tailors Entrepreneurs in Kampar District is the accrual basis, (3) Clothing Tailors Entrepreneurs in the Regency Kampar has not applied the concept of competition, (4) Clothing Tailors Entrepreneurs in Kampar District have applied the concept of time period, (5) The record-keeping system carried out by Tailors Clothing entrepreneurs in Kampar District has applied basic accounting concepts but has not been able to produce adequate information in carrying out his effort. Based on the results of research by the author, the authors draw the conclusion that the application of accounting in the Tailor Pakian business in Kampar Regency is not in accordance with the concept of accounting.

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