Analisis Penerapan Akuntansi Keuangan Pada PT. Berdikari Sarana Perkasa Di Kota Pekanbaru

Muyassar, M Iqbal (2022) Analisis Penerapan Akuntansi Keuangan Pada PT. Berdikari Sarana Perkasa Di Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine whether the application of accounting at PT Berdikari Sarana Perkasa is in accordance with generally accepted accounting principles. This research was conducted at PT Berdikari Sarana Perkasa in Pekanbaru City. The data collection method used in this research is by interview and documentation. The data analysis technique used in this research is descriptive qualitative method. The results of this study indicate that the application of accounting at PT Berdikari Sarana Perkasa is not in accordance with generally accepted accounting principles. This is because PT Berdikari Sarana Perkasa uses the accrual basis as the basis for recording. The Company does not calculate and present allowance for doubtful accounts so that the value of the receivables presented will increase in the following year. The measurement and recognition of Assets, Liabilities and Equity are not in accordance with generally accepted accounting principles. PT Berdikari Sarana Perkasa does not make journals and ledgers. The reports made by PT Berdikari Sarana Perkasa are in the form of statements of financial position, and income statements, cash flow statements, and statements of changes in equity.

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