ANALISIS PENERAPAN AKUNTANSI SEDERHANA PADA PELAKU USAHA DI DESA WISATA PEMATANG SERAI KAB. LANGKAT

Abstract

This research was conducted on village people who have busin esses in the tourist village of Pematang Serai, Kec. Tanjung Pura, Kab. Langkat, North Sumatra. The purpose of conducting this research is to determine the level of knowledge of the village community in keeping records on businesses in a tourist village environment. Pematang Serai Village has potential in village development, which includes managing village snacks and village tourism in the form of agro-tourism, cultural heritage, religious tourism, geoltourism and so on. This research uses the interview method. This research approach uses a qualitative descriptive approach. The sample for this research is 8 business actors in the Pematang Serai tourist village. The results of this study are that 8 residents who have businesses in the village have not kept accounting records properly and correctly, but only record cash receipts and disbursements. It is hoped that this research can continue community service to increase the knowledge and skills of village residents who have businesses in Pematang Serai Village, Kec. Tanjung Pura, Kab. Langkat, North Sumatra.