Analisis Penerapan Akuntansi Pada Toko Tas dan Sepatu Di Kecamatan Bangkinang

Based on observations, obtained an overview of the application of accounting in a number of bags and shoes stores that do not separate the finances of the store with its household, do not record depreciation costs, and do not even record the cost of store rental. From the sample, note that the writing of financial statements is still in the form of detailed sales results with the date. The purpose of this study was to determine the application of accounting carried out by bag and shoe shop owners located in Bangkinang District and to find out the basic accounting concepts that apply in the Financial Accounting System in Micro, Small and Medium Entities (SAK EMKM). The research that the author carried out took place in the Bangkinang District area. The sample in this study were 10 shoe and bag stores. Data collection techniques used by the authors are questionnaires, interviews, and observations. Based on the results of the discussion and research conclusions are drawn: 1) The application of accounting by SMEs in the bag and shoe business in Bangkinang District is not in accordance with the accounting basis because most business actors have not really applied the basic concepts of accounting. 2) Bag and shoe shop entrepreneurs have not fulfilled the basic accounting concepts that apply in the Financial Accounting System at Micro, Small and Medium Enterprises (SAK EMKM) such as: a) have not separated business transactions with household transactions. b) the recording system is still very simple. c) the calculation of profit and loss is carried out based on the period of each business. d) have not done the calculation of the depreciation of assets but not yet the maximum and escape their calculations