The Analysis on The Financial Report’sImplementation and Its Comprehension to The Cof ee Shop Business Sector in Malang

The purpose of this study is to determine the suitability of the applicationof Accounting in the Cof ee Shop Business in Malang with the basic concepts of accounting. This research uses data types, namely primary and secondary data. To obtain data and how information is needed in preparing a thesis, datacollection techniques use direct research to the field (field Research), namelyconducting direct interviews and distributing questionnaires to cof ee shopentrepreneurs. The results of this study are: (1) Cof ee Shop entrepreneurs inMalang apply the concept of business unity, (2) The basis for recording carriedout is the cash basic, (3) Some of the business owners have applied the concept of cashing, (4) Applying the concept of time period, (5) applying the concept of business sustainability, (6) The application carried out by Cof ee Shopentrepreneurs in Malang has not been in accordance with the Basic Concept of Accounting this result can be seen from the understanding of the componentsAccounting that is done is still simple.