Analisis Penerapan Akuntansi Pada Usaha Apotek Di Kabupaten Rokan Hulu
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Institusion
Universitas Islam Riau
Author
Marbun, Daniel Partogi
Subject
HF5601 Accounting
Datestamp
2022-05-13 10:05:24
Abstract :
Based on the survey results in Rokan Hulu Regency, there are 35 pharmacy businesses in Rokan Hulu Regency. From the results of a survey on 5 pharmacy businesses in Rokan Hulu Regency, it shows that making financial reports is still simple and does not separate personal finances from business finances. The purpose of this study was to determine the suitability of the accounting application carried out by the Pharmacy Business in Rokan Hulu Regency with the basic concepts of accounting. The data used are primary and secondary data. Methods of data collection using interview questionnaires, documentation, and observation. Data analysis used descriptive method. Based on the results of the research and discussion, it can be concluded that overall it can be concluded that the application of accounting carried out by pharmacists in Rokan Hulu Regency is not in accordance with the basic concepts of accounting.
Based on the survey results in Rokan Hulu Regency, there are 35 pharmacy businesses in Rokan Hulu Regency. From the results of a survey on 5 pharmacy businesses in Rokan Hulu Regency, it shows that making financial reports is still simple and does not separate personal finances from business finances. The purpose of this study was to determine the suitability of the accounting application carried out by the Pharmacy Business in Rokan Hulu Regency with the basic concepts of accounting. The data used are primary and secondary data. Methods of data collection using interview questionnaires, documentation, and observation. Data analysis used descriptive method. Based on the results of the research and discussion, it can be concluded that overall it can be concluded that the application of accounting carried out by pharmacists in Rokan Hulu Regency is not in accordance with the basic concepts of accounting.
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