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Analisis Penerapan Akuntansi Pada Usaha Bengkel Motor Di Kecamatan Kuantan Tengah Kabupaten Kuantan Singingi
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Institusion
Universitas Islam Riau
Author
Hervades, Dwiki Kusrhama
Subject
HF5601 Accounting 
Datestamp
2022-05-13 10:03:50 
Abstract :
This research aims to determine the suitability of accounting application carried out by motor repair shops in Kuantan Tengah Sub-district with basic concepts of accounting. The research location is in Kuantan Tengah Kuantan Sub-district of Kuantan Singingi District, sampling using purposive sampling method. The data collected is primary data and skunder. Data collection methods are interviews, observations, documentation and questionnaires. While the data analysis used is a descriptive method. Based on the results of accounting application research on motor repair shops business in Kuantan Tengah Sub-district still use basic cash recording basis. Motor repair shop entrepreneurs also have not implemented the concept of business unity, business continuity concept, time period concept and counterpoint concept. Calculation of profit and loss done by many motor repair shop entrepreneurs who use per day and motor workshop entrepreneurs have not taken into account fixed assets. So it can be concluded that the motor repair shop business in Kuantan Tengah Sub-district District of Kuantan Singingi District has not matched the basic concept accountin. 

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175310684.pdf
Institution Info

Universitas Islam Riau