Analisis Penerapan Akuntansi Keuangan Pada PT. Astrolindo Berjaya Di Pekanbaru

Desrianty, Pamela (2019) Analisis Penerapan Akuntansi Keuangan Pada PT. Astrolindo Berjaya Di Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

PT Astrolindo Berjaya in Pekanbaru is a company that was investigated with the aim of finding out whether the Accounting applied to PT Astrolindo Berjaya in Pekanbaru was in accordance with General Accepting Accounting Principles. The researcher uses primary data and secondary data for the type of data used. Researchers also conducted documentation and interviews for data collection techniques. Whereas for data analysis, researchers used descriptive methods. Regarding the results of research presented by the author is that PT Astrolindo Berjaya in the application of corporate financial accounting does not make journals and ledgers. The company does not make adjustments to rental income that has not been received until the end of the period. The company does not present estimated allowance for uncollectible accounts. In the application of fixed asset accounting, the company determines the cost of fixed assets using the capital lease system, the company includes the cost of interest as an addition to the acquisition price of fixed assets. In the use or use of fixed assets, companies incur costs related to the maintenance or repair of fixed assets. For disposal of fixed assets, the company still calculates depreciation expense for fixed assets that are no longer in operation because they have been damaged. The company also does not make statements of changes in equity, cash flow statements, and notes to financial statements. From the results of research conducted at PT Astrolindo Berjaya in Pekanbaru it can be concluded that the applied accounting is not as a whole in accordance with General Acceptable Accounting Principles.

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