ANALISIS PENERAPAN AKUNTANSI PADA USAHA MIKRO ( STUDI KASUS PADA TIMBANGAN JUAL BELI SAWIT DUSUN PAYUNG SEKAKI DESA JAKE)

Abstract

This research was conducted at the jual beli sawit hamlet payung sekaki allocated in Desa Jake Central Kuantan District, Kuantan Singingi Regency. This research was conducted to determine the application of accounting to timbangan jual beli sawit. The data used in this research is descriptive qualitative. The data used in this research are primary and secondary data. Where secondary data is in the form of financial reports and a brief history of palm oil buying and selling scales, while primary data is data from observations and interviews related to this research. The information interviewed in this research included business owners and administrative staff. Based on the research, it can be concluded that the Palm Oil Buying and Selling Scales have recorded financial reports in Microsoft Excel. However, the accounts recorded in the financial statements when compared with SAK EMKM are not appropriate