Perdana, A. Akbar
(2020)
Analisis Penerapan Akuntansi Pada Usaha Pakaian Bekas Di Pekanbaru.
Other thesis, Universitas Islam Riau.
Abstract
Based on the results of the observations made, is known that the secondhand clothing in pekanbaru generally knows the term accounting, even though the accounting system is not in accordance with generally accepted accounting. Than the accounting application for some secondhand clothing in Pekanbaru does not differentive between business finance and household finance. The Purpose of this study is to find out the accounting application on secondhand clothing in pekanbaru is based on the basic accounting concepts applicable in the Financial Accounting System for Micro, Small and Medium Entities (SAK EMKM). The author researched 20 secondhand clothing in Pekanbaru. Data collection techniques used by the author in research are quantitative methods, by distribute questionnaires, structured interviews and make some observation. Based on the results of research on secondhand clothing in Pekanbaru, the following conclusions can be drawn: 1) In the application of accounting, business actors on secondhand clothing in Pekanbaru have not really applied the basic concepts of generally accepted accounting. 2) Traders of secondhand clothing in Pekanbaru have not implemented the financial accounting system for micro, small and medium entities (SAK EMKM), such as: not separated between business finance with personal finance. The recording system used is a simple recording system in the form of a daily record.
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