Analisis Penerapan Akuntansi Pada CV. Sugih Waras Jaya

Muhammad, Fadel (2020) Analisis Penerapan Akuntansi Pada CV. Sugih Waras Jaya. Other thesis, Universitas Islam Riau.

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Abstract

"ANALYSIS OF ACCOUNTING APPLICATION IN CV. SUGIH WARAS JAYA �under the guidance of Drs. H. Abrar, M. Si., Ak. CA. This data collection took place for 30 days from November to December 2019. The development of the business world always goes hand in hand with advances in technological leaps, directly or indirectly affecting accounting practices and presenting completely new and unprecedented problems. Basically a company is established as a business entity by carrying out a series of economic activities, where it is hoped that a result can be obtained from these activities or activities. The final results of the activities and activities of the company are described in the financial statements consisting of 1) income statement, 2) balance sheet, 3) cash flow statement, 4) owner's equity statement, 5) notes to financial statements. The five elements of the financial report mentioned above are always prepared for a certain period as a result of the accounting process. According to Lili M Sadeli (2011: 27) the income statement is a list that contains an overview of the company's income, expenses and net results for a certain period. Data collection techniques used by penulissan are as follows: 1. Documentation, namely data collection techniques by taking existing documents without any data processing. 2. Interview, namely at the time of data collection, direct interviews are conducted to companies that are competent and have the authority to provide the necessary information and data relating to the issues raised. This section will explain the results of the observations made regarding the analysis of the application of accounting at CV. Sugih Waras Jaya. After getting the data, then an analysis is carried out regarding the application of accounting applied to CV. Sugih Waras Jaya. To facilitate the discussion, the author will separate the subject into several sections. 1. The basis for the recording made by CV. Sugih Waras Jaya uses the accrual basis method where transactions are recognized at the time of the transaction, so that if the company carries out transactions and business activities, the transaction is recorded immediately by the company. 2. The accounting process is a series of activities that begin with transactions and end with financial statements. The accounting process of CV. Sugih Waras Jaya with several stages, namely, the Recording Stage, the Classification Stage. The Exploration Stage.Financial Reporting Stage. Based on the company's income statement, it is known that in 2018 the profit was Rp. 827,408,113, -. Keywords: Business development, data collection techniques, analysis of accounting applicationsABSTRACT FADEL MUHAMMAD (165311069) "ANALYSIS OF ACCOUNTING APPLICATION IN CV. SUGIH WARAS JAYA �under the guidance of Drs. H. Abrar, M. Si., Ak. CA. This data collection took place for 30 days from November to December 2019. The development of the business world always goes hand in hand with advances in technological leaps, directly or indirectly affecting accounting practices and presenting completely new and unprecedented problems. Basically a company is established as a business entity by carrying out a series of economic activities, where it is hoped that a result can be obtained from these activities or activities. The final results of the activities and activities of the company are described in the financial statements consisting of 1) income statement, 2) balance sheet, 3) cash flow statement, 4) owner's equity statement, 5) notes to financial statements. The five elements of the financial report mentioned above are always prepared for a certain period as a result of the accounting process. According to Lili M Sadeli (2011: 27) the income statement is a list that contains an overview of the company's income, expenses and net results for a certain period. Data collection techniques used by penulissan are as follows: 1. Documentation, namely data collection techniques by taking existing documents without any data processing. 2. Interview, namely at the time of data collection, direct interviews are conducted to companies that are competent and have the authority to provide the necessary information and data relating to the issues raised. This section will explain the results of the observations made regarding the analysis of the application of accounting at CV. Sugih Waras Jaya. After getting the data, then an analysis is carried out regarding the application of accounting applied to CV. Sugih Waras Jaya. To facilitate the discussion, the author will separate the subject into several sections. 1. The basis for the recording made by CV. Sugih Waras Jaya uses the accrual basis method where transactions are recognized at the time of the transaction, so that if the company carries out transactions and business activities, the transaction is recorded immediately by the company. 2. The accounting process is a series of activities that begin with transactions and end with financial statements. The accounting process of CV. Sugih Waras Jaya with several stages, namely, the Recording Stage, the Classification Stage. The Exploration Stage.Financial Reporting Stage. Based on the company's income statement, it is known that in 2018 the profit was Rp. 827,408,113, -.

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