BARBERSHOP HARI INI : PERSPEKTIF PENERAPAN AKUNTANSI

Authors

  • Abdul Rauf Rauf Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Mahmud Yunus Batusangkar
  • Sri Adella Fitri Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN Mahmud Yunus Batusangkar
  • Abel Oktavia Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN Mahmud Yunus Batusangkar
  • Aisyah Nabila Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN Mahmud Yunus Batusangkar
  • Ramadanis. R Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN Mahmud Yunus Batusangkar
  • Aysyah. A
  • Mega Rahmi Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN Mahmud Yunus Batusangkar
  • Dea Zubaidah Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN Mahmud Yunus Batusangkar
  • Nita Fitria Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN Mahmud Yunus Batusangkar
  • Dila Yuliani Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN Mahmud Yunus Batusangkar
  • Khairul Marlin Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN Mahmud Yunus Batusangkar
  • Dina Nirmala Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN Mahmud Yunus Batusangkar
  • Elfina Putri Utami Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN Mahmud Yunus Batusangkar

DOI:

https://doi.org/10.32722/account.v10i1.5608

Abstract

This study aims to be able to describe the procedures for making accounting records and financial reports on barbershop services that are in accordance with the accounting cycle, so that they have appropriate and correct financial reports to be given to certain parties or related parties who will later assist in developing and progressing their business. and facilitate decision making for barbershop service companies in the future as the basis for policies or business development strategies. The results of the research conducted by observing the location and conducting interviews related to the basic concept of recording which consists of 6 parts, the counter concept consists of 3 parts, the concept of business continuity consists of 3 parts, and the time period used consists of 3 parts. These four stages have an effect on making financial reports which will be very useful for businesses.

 

Published

2023-06-01