Analisis Penerapan Akuntansi Pada PT. Mitra Abadi Jaya Usaha Di Pekanbaru

Lestari, Diah Umi (2019) Analisis Penerapan Akuntansi Pada PT. Mitra Abadi Jaya Usaha Di Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This research theme analyzes the application of accounting at PT. Mitra Abadi Jaya Usaha with its address at Jalan Soekarno Hatta No. 88 A RT. Municipality of Pekanbaru. This company operates in the field of car rental services. This research the authors do with the aim to determine the suitability of the application of accounting at PT. Mitra Abadi Jaya Usaha with General Accepting Accounting Principles. The type of data used in this study are primary and secondary data, while data collection techniques use interviews and documentation, while data analysis uses descriptive methods. The results of the study put forward by the author are PT. Mitra Abadi Jaya Usaha does not present an estimated allowance for uncollectible accounts. In determining the acquisition price of fixed assets with a capital lease system, the company includes interest costs to add to the acquisition price of fixed assets, the Company includes income from the sale of fixed assets into car rental income. From this research the writer can know that the company has not fully applied the General Acceptable Accounting Principles. The form of recording that is carried out based on General Acceptable Accounting Principles is intended to control financial and reporting within the company.

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