Pohan, Suci Ramadhani (2023) Analisis Penerapan Akuntansi Pada Pt Mandiri Sehati Sejati. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at PT. Mandiri Sehati Sejati which is a private company engaged in trade and retail (self-service) and runs a business in the field of leasing business premises. The purpose of this study was to determine the suitability of the application of accounting at PT Mandiri Sehati Sejati with Generally Accepted Accounting Principles. In compiling this research, the writer uses descriptive method. Types and sources of data used are primary data and secondary data. The data collection technique used in this research is by conducting interviews and documentation. Based on the results of the research and discussion that have been put forward, the results of the research show that the application of accounting carried out by PT Mandiri Sehati Sehati is not in accordance with the Generally Accepted Accounting Principles (PABU). This can be seen in companies that have not calculated and presented allowance for uncollectible accounts. In terms of depreciation, the company depreciates the fixed assets acquired for the full year and does not pay attention to the date of acquisition and the company does not separate the acquisition price of land and buildings.

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