Analisis Penerapan Akuntansi Pada Usaha Pomade Shop Di Pekanbaru

The purpose of this study is to determine whether the application of accounting carried out by the pomade shop in Pekanbaru is in accordance with the basic concepts and principles of accounting. The data used in this study are primary and secondary data, primary data obtained by interviewing informants and giving questionnaires. Secondary data is obtained by taking samples carried out by the business. In the analysis the authors collect, compile and analyze the data. This research was conducted with a qualitative descriptive method. The sampling technique is a purposive sampling technique which is a sampling technique based on certain criteria. Based on the criteria that have been set, the final sample that meets the criteria is 23 pomade shops. After all the data has been collected, then the data is grouped according to their respective types and poured in the form of a table which will then be analyzed and described descriptively. Based on the results of research and discussion, it is stated that the application of accounting carried out by the owner of a pomade shop shop in Pekanbaru does recording and bookkeeping by applying a cash basis, but it is done very simply. The pomade shop business in Pekanbaru has not applied the concept of business unit, the concept of business continuity, the concept of matching, the concept of time period, and has applied the basic concept of recording. So it can be concluded that the application of accounting in the pomade shop business is not in accordance with the basic concepts of accounting