Putramin, Dedet (2023) Analisis Penerapan Akuntansi Pada Pt. Mitra Kembang Selaras. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at PT. Mitra Kembang Selaras, whose address is at Jalan Tasykurun No. 96, Wonorejo Village, Marpoyan Damai District, Pekanbaru City. The purpose of this study was conducted to determine the suitability of the application of accounting at PT. Mitra Kembang is Aligned with Generally Accepted Accounting Principles. This research is a qualitative research. The information used in this research is conducting interviews and documentation as well as data analysis techniques using descriptive methods. The results of this study provided that the company's process begins with collecting transactions, then these transactions are recorded and simultaneously posted to the general ledger, then the company prepares a financial report. The company calculates depreciation of fixed assets for the full year without considering the date and month of acquisition. The company does not make reclassification entries for long-term debt. The company also does not present a statement of changes in equity, a statement of cash flows and notes to financial statements. Based on the results of research and discussion it can be concluded that the application of accounting at PT. Mitra Kembang Selaras is not in accordance with Generally Accepted Accounting Principles.

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