Analisis Penerapan Akuntansi Keuangan Pada Yayasan Pengembangan Anak Usia Dini Taman Kanak-kanak Melati Desa Harapan Jaya Kecamatan Pangkalan Kuras, Kabupaten Pelalawan

Liawanti, Tari Munahar (2021) Analisis Penerapan Akuntansi Keuangan Pada Yayasan Pengembangan Anak Usia Dini Taman Kanak-kanak Melati Desa Harapan Jaya Kecamatan Pangkalan Kuras, Kabupaten Pelalawan. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine the suitability of accounting application at the Early Childhood Development Foundation (PAUD) TK Melati, Harapan Jaya Village, Pangkalan Kuras District with generally accepted accounting principles. The research was conducted at the PAUD Foundation TK Melati, Harapan Jaya Village, Pangkalan Kuras District. Sources of data obtained for the process of making this thesis come from all notes, documentation, interviews with the foundation to assist the research process of this thesis. The recording basis used by the PAUD TK Melati Foundation is cash-based. The accounting process of the PAUD TK Melati Foundation has not been implemented in accordance with the recording rules for non-profit organizations regulated in PSAK 45 because the foundation does not make cash receipts and cash disbursements journals, and does not post ledgers, and adjusting journals as well as cash flow reports and notes on financial statements. The financial statements of the PAUD TK Melati Foundation that are presented are not in accordance with the rules of PSAK 45 concerning Non-Profit Entity Reporting, because there are components that are not in accordance with the regulations. The application of accounting at the PAUD Foundation TK Melati Desa Harapan Jaya is not in accordance with generally accepted accounting principles.

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