Analisis Penerapan Akuntansi Pada PT. Cakra Kreasi Indonesia Di Pekanbaru

Yuza, Ezra (2023) Analisis Penerapan Akuntansi Pada PT. Cakra Kreasi Indonesia Di Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at PT. Cakra Kreasi Indonesia Pekanbaru in 2022. The purpose of this study was to find out the suitability of applying accounting to Cakra Media Advertising in Sukajadi District, Pekanbaru City with the basic concepts of accounting. The discussion in this study starts from the recording process to the presentation of financial reports associated with SAK- EMKM. This research is a qualitative descriptive research that is classified in various viewpoints of types and data analysis, based on the purpose, based on the method, based on the level of explanation, and the approach. Case study method by looking at the accounting process applied by this company. From the research that has been carried out, the researcher obtains the result that Cakra Media Advertising has implemented recording, classification and routinely compiling financial reports. However, this research still found that the recording and classification processes were not in accordance with SAK-EMKM and generally accepted accounting rules. The findings are that there is a merger of equipment and supplies accounts, has not made adjusting journal entries, has not made notes on financial statements according to SAK-EMKM guidelines. Have not made a policy of allowance for uncollectible debt. The impact of the current accounting process is that the financial statements have not been prepared to accurately and in detail describe the company's financial situation.

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