Syahputri, Andini
(2021)
Analisis Penerapan Akuntansi Pada Usaha Toko Harian Di Kecamatan Dumai Timur Kota Dumai.
Other thesis, Universitas Islam Riau.
Abstract
This research was conducted in East Dumai District, Dumai City. In this study, the object is the Daily Shop Business in East Dumai District, Dumai City. The problem in this research is whether the application of accounting in the daily shop business of East Dumai District, Dumai City is in accordance with SAK EMKM and the basic concepts of accounting. The purpose of this study is to see whether the accounting application carried out by the daily shop business in East Dumai District, Dumai City is in accordance with the basic concepts of accounting. The data used in this study are primary and secondary data, primary data is obtained by interviewing informants and giving questionnaires. Secondary data is obtained by taking samples of these efforts. The analysis is the authors collect, compile and analyze data using the reports presented in the thesis. From the results of research conducted daily shop entrepreneurs using cash basis. Entrepreneurs have not applied the concept of business unity, the concept of business continuity, and the concept of matching. Entrepreneurs have not compared income and expenses properly. Entrepreneurs have not yet calculated the depreciation of fixed assets in order to see the continuity of their business. So it can be concluded that daily shopkeepers in East Dumai sub-district, Dumai City have not applied the basic concept of accounting.
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