Wahyu Hardiansyah, Wahyu Hardiansyah (2021) Analisis Penerapan Akuntansi Pada Yayasan Al Azhar Karima Di Pasir Pengaraian. Other thesis, Universitas Islam Riau.

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Abstract

ABSTRACT Al Azhar Karima Pasir Pengaraian Foundation is a non-profit organization that runs in the field of education, precisely located in Pasir Pengaraian, Rokan Hulu Regency, Rambah sub-district. This study aims to find out whether the recording of financial statements by the Al Azhar Karima Foundation is in accordance with generally accepted accounting concepts and principles. After conducting the research, the author found that the Al Azhar Karima Foundation was not in accordance with generally accepted accounting concepts and principles because the foundation did not record journals in its financial statements and also did not record the general ledger. From the results of research and discussion, it can be concluded that the Al Azhar Karima Pasir Pengaraian Foundation has not met the basic concepts and principles of generally accepted accounting.

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