Analysis Of Accounting Application 3 Kg LPG Base Business in Tembilahan District, Indragiri Hilir Regency

Abstract

Purpose – The study aims to determine whether the accounting implementation carried out by 3 Kg LPG Gas Base entrepreneurs in Tembilahan District, Indragiri Hilir Regency is in accordance with EMKM SAK.

Design/methodology/approach – The study utilized both primary and secondary data. Primary data was obtained through interviews, while secondary data was obtained through sampling of records run by the relevant business. With this method, the author determined 6 LPG gas bases in Tembilahan District, Indragiri Hilir Regency as samples. In the research process, the author collected, compiled, then analyzed data using descriptive methods, concluded, then presented it into this scientific work.

Findings – The research results obtained information that the 3 Kg LPG Gas Base entrepreneurs run records according to the cash basis. Entrepreneurs have not implemented the concept of business unity. Entrepreneurs have also not compared income with expenses properly. So, from the conclusion obtained, it is clear that the 3 Kg LPG Gas Base entrepreneurs have not provided valuable and reliable information output.