Art Original
Analisis Penerapan Akuntansi pada Usaha Toko Elektronik dan Listrik di Kecamatan Payung Sekaki Pekanbaru
The aim of the study was to determine the suitability of the application of accounting for the Electronic and Electrical Shop business in Payung Sekaki District, Pekanbaru with the basic concepts of accounting.The population in this study were electronics and electricity stores, totaling 30 shops. The sampling method used in this research is the saturated sample method. The types of data needed in this study are: primary and secondary data, data collection using interviews and documentation. Data analysis used descriptive method. The results showed that the application of accounting by electronic and electrical shop owners in Payung Sekaki District was not fully in accordance with the Basic Concepts of Accounting because there were still entrepreneurs who had not applied the basic concepts of accounting.
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