Analisis Penerapan Akuntansi Pada CV. Athaya Mineral Di Kota Langsa Nanggroe Aceh Darussalam

Sitorus, Gusryan Ariesta (2019) Analisis Penerapan Akuntansi Pada CV. Athaya Mineral Di Kota Langsa Nanggroe Aceh Darussalam. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at CV. Athaya Mineral having its address at Langsa City, Nanggroe Aceh Darussalam. This company is engaged in the production of bottled water. As for the purpose of this study is to determine the suitability of the application of accounting on CV. Athaya Mineral with a statement of financial accounting standards for Entities without Public Accountability (SAK ETAP) in 2013. The types and sources of data used are primary information and secondary information with information collection techniques are interviews and documentation while information analysis uses descriptive methods. From the research conducted, it was concluded that in the acquisition price of the fixed assets of a company, the acquisition cost of fixed assets is valued at the purchase price while other costs for acquiring these assets are not included as an increase in the cost of acquisition. In calculating depreciation expense, the company uses the straight-line method and shrinks it for a full year while there are fixed assets purchased in the middle of the month. In the acquisition of production goods in the form of inventory the company does not include the cost of obtaining the goods and allocates them to general & administrative costs. The company does not make cash flow reports that report changes in equity and notes to financial statements. From the results of the research conducted, it can be concluded that the application of accounting to the CV. Athaya Mineral is not in accordance with SAK ETAP in 2013 and is not in accordance with general accepted accounting principles.

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