Analisis Penerapan Akuntansi Pada STKIP 'Aisyiyah Riau

Agustina, Willya (2020) Analisis Penerapan Akuntansi Pada STKIP 'Aisyiyah Riau. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this research is to show the suitability of accounting application at STKIP 'Aisyiyah Riau with generally accepted principles. In this research, the type of research used is qualitative research with a descriptive analysis approach. Namely the method used by collecting, preparing, and analyzing data so as to get a detailed picture of the problem. Descriptive analysis method aims to describe systematically, factually, and accurately about the phenomenon or problem being studied. Based on this approach, the researcher will collect and analyze data in the form of the foundation's financial statements so that later it will provide a clear picture of the application of accounting in STKIP 'AISYIYAH RIAU. The result of the research is that STKIP 'Aisyiyah Riau in the process of academic recording does not make depreciation for fixed assets, consequently the value of the fixed assets does not show the correspondence in true value. In the process of preparing financial reports, academics only prepare balance sheets and profit and loss financial reports and do not prepare cash flow reports and notes on financial statements. From the description of the discussion and the results of the research conducted by the author, it can be concluded that the results of the research on Accounting Application at STKIP 'Aisyiyah Riau, Pekanbaru City are not in accordance with General Standard Accounting Principles.

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