Analisis Penerapan Akuntansi Pada Gereja HKBP Pasir Putih Ressort Trinitatis Siak Hulu

Rapindo, Bisuk (2021) Analisis Penerapan Akuntansi Pada Gereja HKBP Pasir Putih Ressort Trinitatis Siak Hulu. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this research was to analyze the suitability of the presentation of financial statements at the HKBP Pasir Putih Resort Trinitatis Church, Siak Hulu based on Generally Accepted Accounting Principles. The approach taken in this research is a qualitative approach. Data was collected using interview techniques and documentation techniques. The results showed that the financial statements presented by the Church of HKBP Pasir Putih Resort Trinitatis, Siak Hulu were not based on and in accordance with the provisions of Generally Accepted Accounting Principles. This is because church financial managers are not aware of the existence of financial accounting standards for religious organizations that are included in non-profit organizations. The financial manager of the HKBP Pasir Putih Resort Trinitatis church Siak Hulu considers that the financial reports that have been presented are sufficient to provide information to the congregation and donors.

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