Analisis Penerapan Akuntansi Pada PT Mitra Andalan Logistik Di Banjarmasin

Izaura, Sahrani (2022) Analisis Penerapan Akuntansi Pada PT Mitra Andalan Logistik Di Banjarmasin. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this research to determine determine whether the applicationof accounting at PT Mitra Andalan Logistik is in accordance with generally accepted accounting principles. This research was conducted at PT Mitra Andalan Logistik in Banjarmasin. 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 Mitra Andalan Logistik is not in accordance with generally accepted accounting principles. This is because PT Mitra Andalan Logistik uses an accrual basis as the basis for recording revenue and expense recognition from the company's transaction process. Accounts receivable are highly valued on the company's balance sheet, and the company does not make allowances for bad debts. PT Mitra Andalan Logistik does not keep journals and ledgers. The reports made by PT Mitra Andalan Logistik are in the form of daily reports, statements of financial position, and profit and loss statements.

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