Analisis Penerapan Akuntansi Pada MIS Irsyadunnas Rokan Hulu

Andini, Mita (2021) Analisis Penerapan Akuntansi Pada MIS Irsyadunnas Rokan Hulu. Other thesis, Universitas Islam Riau.

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Abstract

ABSTRACT MIS Irsyadunnas is a school that is engaged in education. MIS Irsyadunnas address at jalan Tunas Harapan, Pasir Pandak, Desa Kepenuhan Timur Kecamatan Kepenuhan Kabupaten Rokan Hulu,Riau. The purpose of this study is to determine the appropriateness of the application of accounting implemented by MIS Irsyadunnas with General Accepting Accounting Principles. The method used in this research is descriptive method that is analyzing and describing data obtained from the MIS Irsyadunnas and then compared with various theories that support the discussion with relevant theories and then drawn conclusions and suggestions. The type of data needed is primary data dan secondary data. Data collection techniques using interviews and documentation. The results of this MIS Irsyaduunas Rokan Hulu in the process of recording its accounting madrasah do not make journals, ledgers, trial balances, equipment and building adjusting journal, and has not depreciated the fixed assets owned in the form of equipment and buildings, so the value of fixed assets does not show the true value. While in presenting the statement of financial position and activity report it is not in accordance with the non-profit financial report according to PSAK 45 because the recording of the financial statements made by MIS Irsyadunnas Rokan Hulu is still the same as the company’s financial statements, next the madrasah has also not made a cash flow statement and notes to the financial statements. The application of accounting ot the MIS Irsyadunnas Rokan Hulu is not in accordance with generally accepted accounting principles.

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