Alrasyid, Salsabila (2025) Analisis Penerapan Akuntansi Pada Pt. Global Multipower. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at PT. Globalmulti Power which is located at T. Bey No. 18 A Simpang Tiga Pekanbaru City, Riau. The aim of this research was to determine the suitability of the application of accounting at PT. Globalmulti Power with Generally Accepted Accounting Principles. This research is qualitative research. The types of data used in research are primary and secondary data. By using data collection techniques using interviews and documentation as well as data analysis techniques using descriptive methods. The results of this research conclude that the company process begins with collecting transactions, then these transactions are recorded in a journal and simultaneously posted to the ledger, then the company prepares a financial report. In recording receivables transactions, companies do not make allowances for bad debts, companies do not make sales revenues because revenues are not only from service revenues but also from goods sales revenues. The company also does not present reports of changes in equity, cash flow reports and notes to financial statements. Based on the results of research and discussion, it can be concluded that the application of accounting at PT. Globalmulti Power is not yet in accordance with Generally Accepted Accounting Principles.

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