ANALISIS PROSEDUR PENYUSUNAN LAPORAN KEUANGAN KLIEN PADA PT CIPTA KREASI KONSULTAMA

Ridya Syabita, . (2026) ANALISIS PROSEDUR PENYUSUNAN LAPORAN KEUANGAN KLIEN PADA PT CIPTA KREASI KONSULTAMA. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This final project discusses the procedures for preparing clients' financial statements carried out by PT Cipta Kreasi Konsultama. The purpose of this study is to examine how the financial statement preparation process is implemented, particularly in the transaction recording stage, identify the obstacles encountered during its implementation, and analyze the extent to which the procedures applied are in accordance with established accounting concepts. This study employs a qualitative method with a case study approach. Data were collected through observation, interviews, and documentation. The results indicate that the financial recording procedures at PT Cipta Kreasi Konsultama have been carried out systematically and are based on the Accrual Basis, in accordance with the requirements of Financial Accounting Standards. However, several obstacles were identified in the preparation of clients' financial statements, including delays in data submission, incomplete data provided by clients, and the absence of written Standard Operating Procedures (SOPs). These obstacles affect the overall effectiveness of the financial recording process. Based on these findings, it is recommended that the company establish written SOPs and improve coordination with clients.

Item Type: Thesis (Tugas Akhir)
Additional Information: [No. Panggil: 2310102023] [Pembimbing: Rahmasari Fahria] [Penguji 1: Rahmiyatus Syukra] [Ketua Penguji: Munasiron Miftah]
Uncontrolled Keywords: Accounting Cycle, Financial Statements, Accrual Basis
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII)
Depositing User: RIDYA SYABITA
Date Deposited: 03 Sep 2026 03:36
Last Modified: 03 Sep 2026 03:36
URI: http://repository.upnvj.ac.id/id/eprint/51078

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