Analisis Penerapan Akuntansi Pada Toko Aksesori Handphone, Pulsa, Dan Kartu Internet Di Kecamatan Siak Hulu

This research on the application of accounting was carried out in Siak Hulu District in the business of cell phone accessory shops, pulses and internet cards, totaling 24 businesses. This study aims to determine the extent to which the application of accounting in the business of cellphone accessory shops, pulses and internet cards is in accordance with the basic concepts of applicable accounting. This research is qualitative in nature, namely research that produces descrip-tive data derived from the responses of business owners and also from direct ob-servations of the business itself. The sampling technique in this research is pur-posive sampling technique. The data used for this research are primary and sec-ondary data. The data collection techniques used in the form of structured inter-views and documentation. Furthermore, the data that has been collected will be sorted according to their respective types. The results obtained from the research that the author conducted are: (1) The shop for cellphone accessories, credit and internet cards in Siak Hulu has not im-plemented the concept of a business unit. (2) Cellphone accessory shops, pulses and internet cards in Siak Hulu apply a basic cash-based recording system.(3 The application of accounting for cellphone accessory shops, credit and internet cards in Siak Hulu has implemented the concept of business continuity. (4) Cellphone accessory stores, pulses and internet cards in Siak Hulu have implemented the concept of a time period. (5) Owners of cellphone accessory shops, credit and in-ternet cards in Siak Hulu have not implemented the concept of matching. Based on what has been described, it can be concluded that the application of accounting in cellphone accessory shops, credit, and internet cards in Siak Hulu is not in accordance with the basic concepts of accounting. Keywords: Accounting Application, Basic Accounting Concept