Analisis Penerapan Akuntansi Pada SD Islam Terpadu Raudhatur Rahmah Pekanbaru (Yayasan Raudhtur Rahmah)

Rosmawati, Sely (2020) Analisis Penerapan Akuntansi Pada SD Islam Terpadu Raudhatur Rahmah Pekanbaru (Yayasan Raudhtur Rahmah). Other thesis, Universitas Islam Riau.

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Abstract

Raudhatur Rahmah Integrated Islamic Elementary School Pekanbaru is a private - based school whose financial records are different from state - based schools or within the auspices of the government, such as in private schools collecting Education Support Donations (SPP) to meet the needs of BOS Funds that are not yet sufficient. The accounting process that has been implemented by the I ntegrated Islamic Elementary School Raudhatur Rahmah Pekanbaru is when recording financial transactions recorded in a daily cash book. Raudhatur Rahmah Pekanbaru Integrated Islamic Elementary School has not yet prepared financial statements in accordance w ith SFAS No. 45 about the financial reporting of non - profit organizations. In preparing financial reports at the Integrated Islamic Elementary School Raudhatur Rahmah Pekanbaru still use the format of business organizations in the form of balance sheets a nd income statements. This research was conducted to determine the suitability of the application of accounting carried out by the Integrated Islamic Elementary School Raudhatur Rahmah Pekanbaru with generally accepted accounting principles. Based on the results of research and discussion, it is known that non - profit organization reports include (1) financial position statements, (2) activity reports, (3) cash flow statements, and (4) notes to the financial statements. Understanding of accounting conducted by the Integrated Islamic Elementary School Raudhatur Rahmah Pekanbaru in general is not in accordance with generally accepted accounting principles. For this reason, the writer recommends recording according to general acceptable accounting.

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