The effectiveness of the hybrid method of accounting and the matching principle in financial reporting systems at PT. RSIA Rosiva

Erika, Erika (2022) The effectiveness of the hybrid method of accounting and the matching principle in financial reporting systems at PT. RSIA Rosiva. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Each company has a different type of accounting basis, depending on their respective policies. To determine the exact amount of income and expenses in the right period, there are three options available that can be used as the basis for recording by accountants, namely cash basis, accrual basis and hybrid of accounting which combines aspects of cash basis and accrual accounting. The purpose of this research is to find out which accounting method among cash method, accrual method and hybrid method is more effective by comparing each of the method and also to analyze the implementation of the matching principle in financial reporting system at PT. RSIA Rosiva. In this research, the writer uses descriptive-comparative with qualitative approach to compare and analyze the results of case study. The data is obtained through observation, direct communication and documentation method to collect data that are needed by the writer in doing this research. From the result of this research, it can be concluded that the method of hybrid accounting is more effective to be apply for recording the financial report compared to cash method and accrual method. In the statement of financial performance and financial position, there is a significant difference results when comparing the method of cash with hybrid. Meanwhile, there is a slightly difference’s results when comparing the method of accrual with hybrid./ Setiap perusahaan memiliki jenis dasar akuntansi yang berbeda, tergantung kebijakan masing-masing. Untuk menentukan jumlah pendapatan dan beban yang tepat pada periode yang tepat, ada tiga pilihan yang tersedia yang dapat digunakan sebagai dasar pencatatan oleh akuntan, yaitu basis kas, basis akrual dan metode hybrid dimana metode yang menggabungkan aspek dari akuntansi berbasis kas dan akrual. Tujuan dari penelitian ini adalah untuk mengetahui metode akuntansi mana diantara metode kas, metode akrual dan metode hybrid yang lebih efektif dengan membandingkan masing-masing metode serta menganalisis penerapan prinsip pencocokan dalam sistem pelaporan keuangan pada PT. RSIA Rosiva. Dalam penelitian ini, penulis menggunakan deskriptif-komparatif dengan pendekatan kualitatif untuk membandingkan dan menganalisis hasil studi kasus. Data diperoleh melalui metode observasi, komunikasi secara langsung dan dokumentasi untuk mengumpulkan data-data yang dibutuhkan penulis dalam melakukan penelitian ini. Dari hasil penelitian dapat disimpulkan bahwa metode hybrid akuntansi lebih efektif diterapkan untuk pencatatan laporan keuangan dibandingkan dengan metode kas dan metode akrual. Pada laporan kinerja keuangan dan posisi keuangan, terdapat perbedaan hasil yang signifikan jika dibandingkan dengan metode cash dengan hybrid. Sementara itu, terdapat sedikit perbedaan hasil ketika membandingkan metode akrual dengan hybrid.

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