PENGARUH PRAKTIK PENCATATAN AKUNTANSI PADA BISNIS RITEL TRADISIONAL (GENERAL TRADE)

Authors

  • Suginam Universitas Budi Darma
  • Ronda Deli Sianturi STAI Islahiyah Binjai
  • Syahrijal Hidayat STIE Muhammadiyah Asahan
  • Hastuti Olivia STAI Islahiyah Binjai

Keywords:

Financial Book Keeping;, Retail Business

Abstract

Retail business is a business in commerce which consists of selling, offering and distributing goods or services to final consumers for personal consumption. In order for the retail business to develop and be able to maintain the survival of its business, it is necessary to empower from all sides, one of which is the factor of the accounting recording system. The purpose of this study was to determine and gain an understanding of the effect of accounting record practices on traditional retail businesses. This research method uses qualitative methods, data analysis techniques using descriptive methods. The results of this study indicate that the traditional retail business has not implemented financial bookkeeping in running its business which is caused by several factors both from the internal and external side of the business.

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Published

2022-01-17