Analisis Penerapan Akuntansi Pada Usaha Laundry Di Bangkinang

The purpose of this study was to determine whether the application of accounting carried out by Laundry entrepreneurs in Bangkinang is in accordance with SAK EMKM. The data used in this research are primary and secondary data, primary data is obtained from conducting interviews and giving questionnaires, while secondary data is obtained by taking a sample of recording that is carried out by the effort. In the analysis, the writer notes, compiles then analyzes the data that has been obtained using descriptive method and then gives the conclusions which will be presented in the thesis. As for the results of the research conducted, the author argues, the Laundry entrepreneur keeps records based on a cash basis. Entrepreneurs also have not applied the concept of business unity. Entrepreneurs carry out their profit and loss calculations once a month and the calculations are used as a guide in the continuity of their business. Entrepreneurs have not been able to match their income and operating expenses properly. Based on the research that has been carried out and the discussion, it can be concluded that the accounting application carried out by the laundry business in Bangkinang is not in accordance with the basic concepts of accounting