Yantika, Febri
(2021)
Analisis Penarapan Akuntansi Pada Usaha Rumah Makan Di Kecamatan Rengat Kabupaten Indragiri Hulu.
Other thesis, Universitas Islam Riau.
Abstract
In connection with this research, the object of the research is the Restaurant Business in Rengat District. The problem in this research is the application of accounting used by the restaurant business whether it is appropriate or not with the basic accounting concepts that are generally accepted in running this restaurant business. This study aims to determine the application of accounting by a restaurant business whether it is in accordance with the basic concept of accounting or not. Primary data and secondary data are data collected. Data collection methods in the form of interviews and observations. While the data analysis used is descriptive method. Based on the results of research that has been done, it can be concluded that in general this restaurant business already knows the word accounting. But, in expecting the accounting system the restaurant business is not in accordance with the basic concepts of applying it because of the lack of understanding of the restaurant manager towards accounting. The restaurant business owner also has not yet applied the financial statements in accordance with SAK EMKM. All restaurant business owners only make financial reports as simple as daily records containing cash in and out of the business being run.
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