Syahputra, Nurfahadi
(2020)
Analisis Penerapan Akuntansi Pada Usaha Martabak Mesir Di Kecamatan Tenayan Raya Kota Pekanbaru.
Other thesis, Universitas Islam Riau.
Abstract
Based on the results of the research that has been carried out, it is obtained an overview of the application of accounting in the Egyptian martabak business which still combines business transactions with non-business ones, does not record inventory of goods, does not record all expenses that have been incurred, and does not even record or depreciate its fixed assets. . The financial statements are only written in the form of details of the purchases and sales and their dates. The purpose of this study is to determine the application of accounting applied by Martabak Mesir entrepreneurs in Tenayan Raya District, Pekanbaru City and to know the basic concepts that apply to the Financial Accounting System for Micro, Small and Medium Entities (SAK EMKM). The location in this study is in the district of Tenayan Raya, Pekanbaru City. The samples in this study were 17 businesses of martabak mesir. The data collection techniques used were questionnaires, interviews, and observations. Based on the results of the discussion and research that has been done, the following conclusions can be drawn: 1) Martabak Mesir entrepreneurs record their operating income using cash and accrual basis. 2) An martabak mesir entrepreneur does not record the inventory of goods, the entrepreneur only checks the raw materials for his business and buys back supplies that have run out. 3) Not recording all expenses or what have been incurred, 4) Not having separated business and non-business transactions. 5) Not yet applying the concept of business continuity, seen from the business bookkeeping which is far from good and not in accordance with accounting principles. 6) There are still many entrepreneurs who have not recorded their business income statement in accordance with the applicable accounting period.
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