Analisis Penerapan Akuntansi Pada Tk Kemala Bhayangkari 3 Pekanbaru

Monica, Tiara Lola (2020) Analisis Penerapan Akuntansi Pada Tk Kemala Bhayangkari 3 Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

Kemala Bhayangkari 3 Pekanbaru Kindergarten is a non-profit organization engaged in education. This kindergarten is located at Jl. Sisingamangaraja No 6, Rintis, Lima Puluh sub-district. Pekanbaru City, Riau Province. This kindergarten is included in the Kemala Bhayangkari Foundation which is included in the organization of the wife of a member of the National Police on the idea of Mrs. HL. Soekanto on August 17, 1949 in Yogyakarta, several Chairmen of the big leadership were led by Mrs. T. Memet Tanumijaya. This kindergarten is chaired by NY. Fabiola Widodo Eko Prihastopo. In recording the transactions that occur, the school inputs into a computer named financial statements that are reported every month without keeping a journal. Furthermore, the school makes a financial report consisting of a Profit / Loss Report and a Financial Position Report. This kindergarten income came from USPP, admission fees, magazine receipts and others. This study aims to determine the application of accounting used by the Kemala Bhayangkari 3 Kindergarten Pekanbaru whether it has been as applied in generally acceptable accounting principles. For data used, namely primary data and secondary data. Data collection by direct interview and documentation. In this study, non-profit organizations have financial reports 1) financial position reports, 2) activity reports, 3) cash flow statements, 4) notes to financial statements. TK Kemala Bhayangkari 3 does not understand accounting in accordance with the principles of General Acceptance Accounting. Therefore the

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