Dewi, Wasita
(2020)
Analisis Penerapan Akuntansi Pada Usaha Fotokopi Dan Alat Tulis Di Tapung Dan Tapung Hilir Kabupaten Kampar, Riau.
Other thesis, Universitas Islam Riau.
Abstract
This study aims to determine and explain whether the elements in accounting based on SAK EMKM have been applied by photocopying and stationery business owners in Tapung and Tapung Hilir Districts, Kampar Regency, Riau. The data collected is primary data and secondary data. Data collection methods used by the author are structured interviews, observation of documentation and questionnaires submitted to respondents. For data analysis the descriptive method is used. In this study the authors used the direct census method in the field. Where this method uses all members of the population in the Districts of Tapung and Tapung Hilir, Kampar Regency, Riau, as respondents in the study. The results of his research are that in general the owners of photocopying and stationery business in Tapung and Tapung Hilir Subdistricts, Kampar Regency, Riau do not fully know and know the accounting terms and accounting basis. The entrepreneurs only apply the concept of business continuity (going concern concept), the basis for recording by using a single recording system, and the concept of a time period (time period concept). Then the photocopier and stationery business owners have not implemented an accounting system based on SAK EMKM and the recording that is done is not in accordance with the applicable SAK EMKM. That is due to the lack of training in the field of accounting bookkeeping.
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