PERHITUNGAN LABA / RUGI TOKO KELONTONG DI KOTA DEPOK

Mishelei Loen

Abstract


This study examined about the calculation of income for a grocery company in the city depok. Grocery companies in the city depok majority still use the traditional system in the sales process, so that the owner of a grocery company does not do its accounting records. Grocery companies to make profits through the sales process can be said to be maximal, because of differences between the major parties as well as sales of smaller parties and the difference in rates (eg, Batak and grasslands). Researchers use a (single) sample grocery companies from 12 (twelve) prusahaan sample grocery in town depok PERINDAGKOP registered in the Office of the City of Depok.

Keywords


profit / loss, sales; grocery companies; Ekonomi; Akuntansi; Keuangan; Toko Kelontong; Laba Rugi; Depok

References


Asnur D, 2008 Penyusunan Decision Support System (DSS) Studi Kelayakan Ekonomi dan Finansial Bagi UKM, Kajian Asdep Urusan Pengembangan Perkaderan UKM

Daljoeni (2003). Geografi Kota dan Desa. Edisi ke-2. Bandung PT : ALUMNI

Ediraras, Dharma T, 2010, Akuntansi dan Kinerja UKM, Jurnal Ekonomi Bisnis No. 2, Volume 15, Agustus.

Firdaus A. Dunia, 2013, Pengantar Akuntansi, Edisi keempat, Penerbit: Fakultas Ekonomi Universitas Indonesia, Jakarta.

Ikatan Akuntan Indonesia, 2013, Pernyataan Standar Akuntansi Keuangan No. 1, Revisi 2013, Jakarta: Salemba Empat

Niswonger, C. Rollin; Philip E. Fess, [and] Carl S. Warren,1992. Prinsip-prinsip akuntansi, Terjemahan Marianus Sinaga, Edisi 14, Jilid 1.Jakarta : Erlangga. el F. Van Breeda. Teori Akunting. Edisi Ke-5. Buku Satu. Batam: Interaksara, 2000.

Rudiyanto (2009). Pengantar Akuntansi, Erlangga, Jakarta.

Undang–Undang No 20 Tahun 2008, Undang – Undang UMKM (Usaha Mikro Kecil dan Menengah)




DOI: http://dx.doi.org/10.35137/jabk.v2i3.48

Copyright (c) 2016 Mishelei Loen



Editorial Office
Jurnal Akuntansi dan Bisnis Krisnadwipayana (JABK)

Universitas Krisnadwipayana
Kampus Unkris Jatiwaringin Pondok Gede Jakarta Timur 17411
Email: jurnalakuntansi.prodi@gmail.com




Creative Commons Licence

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.