Analisis Penerapan Akuntansi Pada Pondok Pesantren Al-baqiyatussa'adiyah Tembilahan Hulu

Valeda, Laksamana Bohdan (2019) Analisis Penerapan Akuntansi Pada Pondok Pesantren Al-baqiyatussa'adiyah Tembilahan Hulu. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this studied was to find out how the application of accounting at Al-Baqiyatussa'adiyah Islamic Boarding School Wustha's Level Tembilahan Hulu with Accounting Principles in General. The type of data that will be examined is the financial aspect, namely in the implementation of the accounting system stated in the main points of Law no. 28 of 2001 concerning foundations. The technique of collecting data through direct interviews and documentation, while the sources of data from this study come from written records and documents provided by the Al-Baqiyatussa'adiyah Wustha's Level Islamic Boarding School in Tembilahan Hulu. Starting from the recording of incoming and outgoing money until the last one prepares a financial report consisting of income statement and balance sheet. The results of this study are the Al-Baqiyatussa'adiyah Islamic Boarding School in Tembilahan Hulu at the process of recording fixed assets that do not show the value of their books. Al-Baqiyatussa'adiyah Islamic Boarding School Wustha's level in Tembilahan Hulu income based on the income obtained in the financial statements, Pps only prepares Profit and Loss Reports and Balance Sheets and does not include Activity Reports, Cash Flow Reports, and Notes to Financial Statements. Based on the research that the authors did, it can be concluded that the application of accounting at the Al-Baqiyatussa'adiyah Islamic Boarding School Wustha's Level in Tembilahan Hulu wasn't accordance with the Accepted General Accounting Principles.

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