Analisis Penerapan Akuntansi Pada Usaha Dagang Sepatu Di Kecamatan Marpoyan Damai Kota Pekanbaru

The purpose of this research is to determine the suitability of the application of accounting carried out by shoe traders in the sub-district of Pekanbaru's peaceful marpoyan with SAK EMKM. The data collected are primary data and secondary data. The data collection techniques in this study are interviews, documentation and questionnaires. After all the data is collected then the data is analyzed using descriptive methods so that it can be seen how the suitability of the accounting application carried out by shoe traders in Marpoyan sub-district the peaceful city of Pekanbaru with basic accounting concepts. The results obtained from the research that have been carried out by researchers are: (1) shoe traders in the sub-district of marpoyan peace, Pekanbaru city have not applied the concept of recording profit and loss in their business, (2) the recording basis used by shoe traders in marpoyan peace subdistrict, Pekanbaru city is a single entry system, (3) a shoe-trading entrepreneur in the peaceful marpoyan sub-district of Pekanbaru has not applied the concept of financial position in its business, (4) a shoe-trading entrepreneur in the marpoyan peace sub-district of Pekanbaru has not applied the concept of equity in their business. The recording system carried out by shoe traders in the peaceful marpoyan sub-district of Pekanbaru city is still simple in providing adequate and quality information in accordance with the basic concepts of accounting in running their business