ANALYSIS OF ACCOUNTING AND IMPLEMENTATION HALAL CHAIN SUPPLY TO SMEs IN BANTAN DISTRICT

Abstract

Study This done For know so far where application of accounting to MSME business actors in Bantan District, Halal supply chain in District MSME actors Bantan . Researched application _ How application  integrity to halal supply chain for sub - district MSMEs Bantan And application supply chain in accordance Sharia . Method research used _ that is descriptive qualitative , data obtained _ with method observation , interviews and documentation in the sub-district area Bantan . The data in get in the form of primary and secondary data . Primary data was obtained researcher with observation and interview direct with source . Meanwhile secondary data in the form of data documented at the District Cooperatives and SMEs Service Bengkalis such as name data _ perpetrator MSME businesses , names of existing MSMEs own halal label and structure organization , then analyzed by researchers with technique data reduction , data presentation and data verification . Results study shows that the implementation of accounting is very poor, implementation supply chain Subdistrict Bantan very not enough applied And application supply chain Already in accordance with Sharia .

Keywords : _ Application Accounting, Halal Supply Chain , and MSMEs