Permatasari, Riska (2023) Analisis Penerapan Akuntansi Pada Pt. Usaha Insan Mandiri. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to analyze the suitability of the application of accounting at PT. Usaha Insan Mandiri, whether it is in accordance with generally accepted accounting principles. The data used in this study are primary and secondary data. Data collection techniques used in this research are documentation and interviews. This research was conducted using a qualitative descriptive method. Based on the results obtained from this research, PT. Usaha Insan Mandiri still has not followed the accounting cycle process appropriately, including the company not making a balance sheet, not recognizing several groups of fixed assets, not making adjusting journals, capital change reports, cash flow reports and notes to financial reports, so it can be concluded that the implementation of accounting is carried out by PT. Insan Mandiri's business is not in accordance with generally accepted accounting principles.

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