Andikha, Abiemayu (2025) Analisis Penerapan Akuntansi Pada Cv. Amifa Keluarga Lestari Di Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

Analysis of the application of accounting at CV.Amifa Keluarga Lestari, a consumer product distribution company located in Pekanbaru city. In this research, CV.Amifa Keluarga Lestari uses accrual basis recording. The company does not separate fixed assets and current assets, nor does the company depreciate any vehicles or buildings newly purchased by the company. The aim of conducting this research is to determine the suitability of the application of accounting at CV.Amifa Keluarga Lestari in the city of Pekanbaru with the principles of accounting records in accordance with SAK EMKM. In this research, researchers used qualitative methods which aimed to examine and describe the application of accounting at CV.Amifa Keluarga Lestari. The explanation presented is as well as a study regarding the accounting implementation of financial accounting standards for micro and medium-sized entities, financial reports prepared by CV.Amifa Keluarga Lestari, namely, Balance Sheet, Profit and Loss Report. deficiencies in the company's financial statements, namely in the profit and loss which does not explain the large deficit.

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