Analisis Penerapan Akuntansi Pada Usaha Emas Di Kecamatan Senapelan Pekanbaru

The gold shop in the Senapelan District of Pekanbar u is a UMKM that was fairly established and operating. It can be seen from the results of this study that the average age of the gold shop business in the Senapelan district of Pekanbaru is over 10 years. When viewed fr om the age of the business, the age of the gold shop in the Senapelan District of Pekanbar u ha d been done a lot of operational activities. To manage the finances of gold shop require d knowledge and the basis for proper accounting records to control or maxi mize business profits. From this background the authors are interested in examining how the accounting records of the gold shop business in the Senapelan sub - district are in accordance with generally accepted accounting in accordance with SAK EMKM regulati ons. In addition, this study also aim ed to find out how important and how the process of applying Accounting in the gold shops business of the Senapelan district of Pekanbaru. The writer uses primary data and secondary data. Data collection techniques usin g structured interview techniques, documentation and observation. Based on the results of research and discussion on the Analysis of Application of Accounting in the Gold Shop Business in the Senapelan District of Pekanbaru, it can be said that it is not i n accordance with the generally accepted accounting concepts that have been regulated by ED SAK EMKM