Analisis Penerapan Akuntansi Pada Yayasan Pondok Pesantren Bidayatul Hidayah Rokan Hilir

Nawati, Sivil (2021) Analisis Penerapan Akuntansi Pada Yayasan Pondok Pesantren Bidayatul Hidayah Rokan Hilir. Other thesis, Universitas Islam Riau.

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Abstract

ABSTRACT This research was conducted at the Bidayatul Hidayah Islamic Boarding School Foundatiorn, Rokan Hilir. The purpose of this study is to determine the suitability of accounting applied by the Biadayatul Hidayah Islamic boarding school foundatiorn with generally accepted accounting principles. This resrearch is a qualitative research. The types of data used in this study are grouped into two, namely primary data and secondary data. Data collection techniques userd are interviews and documentation. Based on the results of research and discussion, it can be concluded that the accounting process applied at this foundation is that the application of accounting is not in accordance with generally accepted accounting principles. Because the financial reports made by the foundation are daily cash books and monthly financial reports and activity reports. But has not made a cash flow statement and notes to the financial statements. The application of accounting at the Bidayratul Hidayah Rokan Hilir Islamic Boarding School Foundation has not been in arccordance with Generally Accepted Accounting Principles.

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