Analisis Penerapan Akuntansi Pada Usaha Kedai Kopi Di Kecamatan Tampan Pekanbaru

This accounting application research was carried out in Tampan Pekanbaru District in a coffee shop business. The problem in this study is whether the accounting application used by the coffee shop business is in accordance with the basic accounting concepts in the coffee shop business. The purpose of this study is to determine the extent to which the application of accounting in a coffee shop business in the Tampan District of Pekanbaru is compatible with the basic concepts of accounting. In this study the data collected, namely primary data is data obtained directly from respondents through interviews and questionnaires. Secondary data is data obtained from other parties and indirectly obtained by researchers from research subjects. As well as the data collection methods used in this study, namely structured interviews, documentation such as diaries and observations. And the data analysis used is descriptive method. Based on the results of the research conducted, several conclusions can be drawn including the basis for recording, namely the cash basis, the concept of business unit has not been fully implemented, the coffee shop business does not record asset depreciation so that it does not apply the concept of business continuity, there are still entrepreneurs who perform daily profit and loss calculations. so that it is not in accordance with the concept of time period and does not apply the concept of matching. So it can be concluded that the application of accounting in the coffee shop business in the District of Tampan Pekanbaru is not in accordance with the basic concepts of accounting