Analisis Penerapan Akuntansi Pada Usaha Kos- Kosan Laki- Laki Di Daerah Panam Pekanbaru

ABSTRACT This study aims to learn about the role analysis of basic accounting concepts carried out by male contracted business entrepreneurs in the panamarea of Pekanbaru city. The samples in this study were 25 rented businesses in Pekanbaru. In conducting research, the data collection technique used by researchers was interviews, by preparing questionnaires in the form of questions with alternative answers, documentation and observation. The data that has been collected will be described descriptively. From the overall discussion of this research, a conclusion can be drawnon the application of accounting to contracted entrepreneurs in Pekanbaru City, namely, the application of accounting carried out by contracted entrepreneurs in the Panam Pekanbaru area is not in accordance with the basic concepts of accounting because there are still entrepreneurs who have not applied the basic concepts of accounting. Where the concept of business units of some businesses has not separated the recording of business transactions from household transactions, the recording, which is used by business owners is the cash basis of which the recording is still simple, and the contracting entrepreneur does not fully apply the concept of matching, saying that mandatory income is compared to expenses that should be whichis issued