Nurmasari, Yuyu (2024) Analisis Penerapan Akuntansi Pada Pt. Zam Zam Intan Permata Di Teluk Kuantan Kabupaten Kuantan Singingi Provinsi Riau. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted to find out whether the accounting practices applied at PT. Zam Zam Intan Permata has been implemented in accordance with Generally Accepted Accounting Principles. The author uses qualitative research methods, namely descriptive research in analyzing the problems in this research. The data obtained by the author in this research will be processed, compiled, and compared with theories that are relevant and support and can solve problems, then will be analyzed and conclusions will be drawn along with suggestions to the company. The research results show that PT. Zam Zam Intan Permata has not implemented Generally Accepted Accounting Principles. The company does not make adjusting journals, or post-closing trial balances, does not present reports of changes in equity, does not prepare cash flow reports, and does not make notes to financial statements. In addition, when making an inventory list, the company does not include vehicle fixed assets in the balance sheet report.

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