Analisis Penerapan Akuntansi Pada Usaha Toko Bangunan Di Kecamatan Seberida Kabupaten Indragiri Hulu

The purpose of this study was to determine the suitability of accounting implementation by building shop entrepreneurs in Seberida District, Indragiri Hulu Regency with basic accounting concepts. The author in this study used data collection methods in the form of: structured interviews, documentation and observation. As well as using data analysis with descriptive methods. Respondents in this study were building shop business owners, the location of this research was conducted in Seberida Subdistrict, Indragiri Hulu Regency by discussing the problem of how the accounting application is carried out by building shop business owners in Seberida District, Indragiri Hulu Regency, whether it meets the basic concepts accounting. This study shows the results that the building shop entrepreneurs in the Seberida District, Indragiri Hulu Regency have not fully implemented accounting in accordance with the basic accounting concepts. This is because the building shop entrepreneurs have not applied the economic entity concept, the time period concept and the matching concept