Analisis PEnerapan Akuntansi Pada Usaha Cucian Motor di Kecamatan Rumbai Pesisir

This research was conducted at the Motor Washing business in the Rumbai Pesisir sub-district. This study aims to determine the suitability of the accounting application carried out by the Motor Washing business in Rumbai Pesisir District with basic accounting concepts. This study uses a qualitative approach. Interviews were conducted with 12 motorbike laundry entrepreneurs in Rumbai Pesisir District. The data collection methods used by the writer are: interview, documentation, and observation. The results of the study are: Motor washing entrepreneurs have implemented the concept of business units. The recording basis used is cash basis. Motorcycle laundry entrepreneurs in Rumbai Pesisir subdistrict are already using the concept of a time period. The Motor Washing Entrepreneur has not yet implemented a matching concept. The recording system carried out by motorbike laundry entrepreneurs in Rumbai Pesisir District has not been able to produce adequate and quality information in running their business. It can be concluded that the records carriedout by motorbike laundry entrepreneurs are not in accordance with the basic concepts of accounting