Analisis Penerapan Akuntansi Pada PT. Media Swara Prima, Authorized Distribution Telkomsel

Andriani, Dedek Kiki (2019) Analisis Penerapan Akuntansi Pada PT. Media Swara Prima, Authorized Distribution Telkomsel. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in Pekanbaru. Regarding this research, the object is PT. Media Swara Prima, Telkomsel Authorized Distribution. The problem raised in this study is whether the application of accounting carried out by PT. Media Swara Prima is in accordance with generally accepted accounting principles. Data collection techniques in this study are primary and secondary data and are supported by interviews. Based on the results of research conducted in the application of accounting for accounts receivable companies do not calculate the allowance for uncollectible accounts, receivables are presented at the value of receivables. The company records inventories using a periodic system and evaluates inventories using the FIFO method. In calculating the acquisition cost of fixed assets, the company does not include costs that can add to the acquisition price of fixed assets, but is charged as other expenses. In presenting fixed assets on the balance sheet, the company combines the cost of land and buildings. In the use of fixed assets the company incurred costs associated with the repair or maintenance of fixed assets, by these companies these costs are considered as revenue expenditure. In presenting fixed assets on the balance sheet, the company does not make a grouping of assets obtained without leasing with assets obtained on a leasing basis. From the description of the discussion and research that the author did, it can be concluded that the application of accounting at PT. Media Swara Prima is not in accordance with Generally Accepted Accounting Principles.

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