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Penerapan Penyusunan Laporan Keuangan Pada Usaha Mikro Kecil Menengah Berbasis Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (Studi Pada Waserda Di Kecamatan Tenayan Raya, Pekanbaru)

The focus of the problem in this research is: to know the suitability of
accounting application of Micro, Small and Medium Enterprises (SMEs) in Lintas
Timur Street Tenayan Raya District, Pekanbaru with generally accepted accounting
principles. The financial statements discussed in this study are limited to the Income
Statement, with a total population of 38 SMEs. Method of data analysis using
descriptive qualitative. Based on the results of research minimarket in District Tenayan
Raya Pekanbaru City has not applied the accounting of Micro Small and Medium
Enterprises in accordance with generally accepted accounting principles in the
recording and preparation of balance sheet and income statement. This can be seen
from the responses of respondents where most of which is 27 or 70.05% minimarket
does not record in the journal accounting and as much as 28 or 75% minimarket
declare are not to separate between business finance and household finances, then
about the presentation of income statement, 24 or 63.16% of minimarket states does not
make income statement with reason that they do not understand how to make financial
statement. All minimarket in Lintas Timur Street Tenayan Raya Sub-district Pekanbaru
City has made general journal book, but there are only 8 or 21,05% minimarket which
make daily journal, cash receipt book and book of cash expenditure. As for the other
records, none of the minimarket made it.
Keyword: Small and Medium Enterprises and Financial report

Ketersediaan
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Perpustakaan Universitas Riau 05 01. 118 (0019)
05 01. 118 (0019)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
05 01. 118 (0019)
Penerbit
Pekanbaru : Universitas Riau - FKIP – Pendidikan Ekonomi.,
Deskripsi Fisik
ix, 53 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
05 01. 118 (0019)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PENDIDIKAN EKONOMI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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