Wulandari, Rekha (2023) Analisis Penerapan Akuntansi Pada Pt. Bina Kasih Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This research aims to determine whether the application of accounting at PT Bina Kasih is in accordance with Generally Accepted Accounting Principles. PT Bina Kasih is located at Jl. KH. Samanhudi No. 3-5, Sago, Kec. Senapelan, Pekanbaru City, Riau and is engaged in the health sector, namely privately owned hospitals. In compiling this research, the authors used descriptive methods. The types and sources of data used are primary and secondary data. Data collection techniques used in this study are by conducting interviews and documentation. The results of this study indicate that PT Bina Kasih has not made a journal, ledger, balance sheet, adjustment journal, and cash flow statement. In addition, PT. Bina Kasih has not made stock cards for drug supplies and there are still differences in the presentation of decreasing fixed assets on the income statement and list of fixed assets. PT Bina Kasih also does not make allowance for accounts receivable on the balance sheet. So that the application of accounting at PT. Bina Kasih is not in accordance with General Acceptable Accounting Principle.

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