Analisis Penerapan Akuntansi Pada CV. Mitra Indo Motor Kecamatan Siak Hulu Kabupaten Kampar

Herman, Neni Gusmiati (2022) Analisis Penerapan Akuntansi Pada CV. Mitra Indo Motor Kecamatan Siak Hulu Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

The research was conducted on CV. Mitra Indo Motor in Siak Hulu Subdistrict Kampar. CV. Mitra Indo Motor is a service company engaged in motorcycle repair. This study aims to find out if the application of accounting on CV. Mitra Indo Motor has complied with the General Grateful Accounting Principles. This research method uses descriptive research qualitative approach.. The types of data used are primary and secondary data and data collection using documentation techniques, interview techniques, and observations. The Company uses an accrual-based recording basis. Based on research, it can be concluded that CV. Mitra Indo Motor is a company engaged in motorcycle repair services located in Siak Hulu Subdistrict Kampar Regency. In the transaction that the company records into the ledger, but the company does not make a general journal, does not post a general ledger and does not make adjustment journals, does not create paperwork and does not make equity statements, cash flow statements, and notes on financial statements. On cv balance sheet. Mitra Indo Motor presents revenue on the asset side, namely service revenue and part revenue. In the presentation of equity the company uses the format of profit balance where the business entity with cv should not have a retained profit. This can make it difficult for leaders to make decisions for future development of the company as well as outside parties who have interests with the company. So the application of accounting on CV. Mitra Indo Motor has not fully complied with the General Grateful Accounting Principles.

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