Analisis Penerapan Akuntansi Keuangan Pada Madrasah Ibtidaiyah Al-ikhwan Kecamatan Tenayan Raya Kota Pekanbaru

Dewi, Novita (2020) Analisis Penerapan Akuntansi Keuangan Pada Madrasah Ibtidaiyah Al-ikhwan Kecamatan Tenayan Raya Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

Madrasah Ibtidaiyah Al-Ikhwan is a non-profit organization owned by a private foundation which is engaged in Islamic-style education having its address at JL. Lintas Timur km. 13.5 Pekanbaru. This study aims to determine how the application of financial accounting in Madrasah Ibtidaiyah Al-Ikhwan Tenayan Raya District Pekanbaru City with General Acceptance Accounting Principles. The types of data used in this study include primary data and secondary data. Primary data is a type of data obtained directly from madrash in raw form and requires further data processing. This data was obtained directly from the madrasa management in the form of information which was then processed and rearranged. While secondary data, is data obtained from madrasas without going through changes such as the establishment charter of madrassas, organizational structure, madrasa financial statements consisting of income statements and balance sheets, list of SPP receipts, general cash books and reports on the use of BOS funds. The results of this study are Madrasah Ibtidaiyah Al-Ikhwan Tenayan Raya District Pekanbaru City does not make a ledger, depreciation of fixed assets, so the value of fixed assets does not indicate the actual value. While the madrasa recording process only records the Income Statement and Balance Sheet, and the madrasa does not make a Cash Flow Report and Notes to the Financial Statements. Based on the results of research that have been stated by the writer above, it can be concluded that the application of financial accounting in Madrasah Ibtidaiyah Al-Ikhwan Tenayan Raya District Pekanbaru City is not in accordance with General Acceptable Accounting Principles.

Item Type: Thesis (Other)
Contributors:
ContributionContributorsNIDN/NIDK
SponsorSiska, SiskaUNSPECIFIED
Uncontrolled Keywords: Application of Accounting, Madrasah Ibtidaiyah Al-Ikhwan, Financial Statements, General Accepting Accounting Principles
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: > Manajemen
Depositing User: Mia
Date Deposited: 28 Jun 2022 01:48
Last Modified: 28 Jun 2022 01:48
URI: http://repository.uir.ac.id/id/eprint/11754

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