Analisis Penerapan Akuntansi Pada Al-hamdi Raudhatul Athfal Yayasan Pendidikan Di Duri

Sari, Novita (2020) Analisis Penerapan Akuntansi Pada Al-hamdi Raudhatul Athfal Yayasan Pendidikan Di Duri. Other thesis, Universitas Islam Riau.

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Abstract

The object of the author's work is the AL-Hamdi Raudhatul Athfal Education Foundation in Duri. The purpose of this research is to determine the application of financial accounting in AL-Hamdi Raudhatul Athfal Education Foundation in Duri with General Acceptance Accounting Principles. Types and sources of data used are primary data that is data obtained from school administrators and secondary data in the form of a short history of the school, organizational structure, and job descriptions. The analytical method used is descriptive method, which is to examine and describe some material obtained from schools and then compared with various theories that support the discussion. The results of the study put forward by the author are that the AL-Hamdi Raudhatul Athfal Education Foundation in Duri at the time of recording financial transactions only makes records of routine gatherings that are carried out every day compiled and guided into expenditure and input records. Then the next step is to rearrange the financial statements, the foundation provides two reports, namely financial statements and income and does not make reports in accordance with Indonesian GAAP.

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