Analisis Penerapan Akuntansi Pada Madrasah Ibtidaiyah Muhammadiyah Sumber Makmur Dikabupaten Kampar

Sitompul, Robinson (2020) Analisis Penerapan Akuntansi Pada Madrasah Ibtidaiyah Muhammadiyah Sumber Makmur Dikabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

ANALYSIS OF ACCOUNTING IMPLEMENTATION IN MADRASAH IBTIDAIYAH MUHAMMADIYAH SUMBER MAKMUR IN KAMPAR DISTRICT ABSTRAC By : Robinson Sitompul 155310175 Madrasah Ibtidaiyah Muhammadiyah Sumber Makmur is an educational institution engaged in education and services to the community. Madrasah Ibtidaiyah is located at JL. JalurII Sumber Makmur, Sumber Makmur Village, Tapung District, Kampar Regency, Riau Province The purpose of this study is to determine the suitability of accounting applied in Madrasah Ibtidiayah Muhammadiyah with General Accepted Accounting Principles. The type of data collected in this study is primary data which is data and information collected from Madrasahs in standard form and still needs further processing. And secondary data obtained from Madrasah in the form that has been finished without experiencing change. The accounting process applied by Madrasah Ibtidaiyah Muhammadiyah when recording financial transactions does not make journaling, but begins with recording in the monthly cash flow statement transferred to the diary records that are recorded for a period of one year and then Madrasah records financial statements consisting of profit and loss. and balance sheet. For fixed assets Madrasahs present the acquisition value without any deductions and accumulated depreciation. Madrasah Ibtidaiyah has not done journaling, ledgers and presentation of financial reports. The results of this study indicate that the accounting applied by Madrasah Ibtidaiyah Muhammadiyah Sumber Makmur is not fully in accordance with the General Accepted Accounting Principles.

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