Analisis Penerapan Akuntansi Pada PT. Pandi Kencana Murni Di Pekanbaru

Lestari, Julita Tri (2020) Analisis Penerapan Akuntansi Pada PT. Pandi Kencana Murni Di Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The research was conducted at PT. Pandi Kencana Murni in Pekanbaruis a private company engaged in service companies engaged in Special Hajj Travel, Umrah & Halal Tour, which is based in Pekanbaru. The purpose of this research is to determine the suitability of accounting application at PT. Pandi Kencana Murni in Pekanbaru with Generally Accepted Accounting Principles. The data collection techniques in this research were interviews and documentation. Data analysis was carried out using descriptive methods.The research results conclude that the accounting basis used by PT. Pandi Kencana Murni in Pekanbaru determining income and expenses uses the accrual method, namely the recognition of the impact of transactions and other events at the time the transactions and events occur. The company does not calculate and present an allowance for doubtful accounts so that the value of the receivables presented on the balance sheet is too large. Accounting process in brief.PT. Pandi Kencana Murni in Pekanbaru did not comply with Generally Accepted Accounting Principles because PT. Pandi Kencana Murni in Pekanbaru only keeps general journals and does not keep accounting books. In the company's fixed assets report, the building should be depreciated, in normal conditions the building and land should not experience depreciation but always increase in value according to market developments. The company has not yet presented a report on changes in equity on financial statements. Accounting application at PT. Pandi Kencana Murni in Pekanbaru is already in accordance with General Acceptable Accounting Principles

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