Aprilia, Sandra Nova (2023) Analisis Penerapan Akuntansi Pada Pt Ram Sakti Pratama Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted to determine the suitability of the accounting application carried out by PT Ram Sakti Pratama with generally accepted accounting principles. The research method used is a qualitative method with data analysis techniques using descriptive analysis techniques and data collection techniques in this study are documentation and interviews. The results of this study indicate that PT Ram Sakti Pratama has not made an adjustment journal paragraph for transactions that remain until the end of the period. In addition, the presentation of fixed assets in the list of fixed assets is not complete with the date and month of acquisition, and also still calculates the depreciation of assets that have expired their useful life. The financial statements presented are also incomplete, so the application of accounting at PT Ram Sakti Pratama is not in accordance with Generally Accepted Accounting Principles.

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