Analisis Penerapan Akuntansi Pada PT. Raih Usaha Karya Mandiri Kota Pekanbaru

Cahyani, Cyntia Yurna (2023) Analisis Penerapan Akuntansi Pada PT. Raih Usaha Karya Mandiri Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at PT. Achieve an Independent Work Business, Pekanbaru City, which is located at Jalan Durian No. 1C, Labuh Baru Timur Village, Payung Sekaki District, Pekanbaru City. The purpose of this research is to determine the suitability of the application of accounting at PT. Achieve an Independent Work Business in Pekanbaru City with Generally Accepted Accounting Principles. This research is a qualitative research. The types of data used in this study are primary data and secondary data using data collection techniques using interviews and documentation as well as data analysis techniques using descriptive methods. The results of this study conclude that the accounting process applied by the company has not presented journals, ledgers, trial balance, closing journal, trial balance after closing, and reversing journal. The company has high receivables but the company does not provide allowance for bad debts. The company does not make reclassification entries for long-term debt. The company has not recorded all costs associated with the acquisition of inventories. The company also does not present cash flow statements, equity statements and notes to financial statements. Based on the results of research and discussion it can be concluded that the application of accounting at PT. Achieving an Independent Work Business in Pekanbaru City is not in accordance with General Acceptable Accounting Principles.

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