Analisis Penerapan Akuntansi Pada Yayasan Pondok Pesantren Darul Fatah Desa Sendayan Utara Kecamatan Kampar Utara

Ronaria, Amrita (2022) Analisis Penerapan Akuntansi Pada Yayasan Pondok Pesantren Darul Fatah Desa Sendayan Utara Kecamatan Kampar Utara. Other thesis, Universitas Islam Riau.

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Abstract

Darul Fatah Islamic Boarding School Foundation, North Sendayan Village, District North Kampar is an educational institution engaged in education in Kampar district. Darul Fatah Islamic Boarding School Foundation, Sendayan Utara Village located in Kampar Regency, Riau Province which was founded in 2006. Meanwhile the purpose of this research is to understand the appropriateness of accounting implemented in the Darul Fatah Islamic Boarding School Foundation, Sendayan Utara Village North Kampar District with Generally Accepted Accounting Principles. Which data type collected in this study is primary data, is a source of data research obtained directly from the original source (not through intermediary media). And secondary data is a source of research data obtained by researchers indirectly through intermediary media (obtained and recorded by other parties). Results research shows that the fixed assets of Darul Fatah Village Islamic Boarding School Foundation North Sendayan, North Kampar District, presents the acquisition value without any depreciation and accumulated depreciation. Darul Fatah Islamic Boarding School Foundation Village Sendayan Utara, Kampar Utara District, has not kept journals, ledgers, and presentation of financial statements. So it can be concluded that if accounting is implemented by the Darul Fatah Islamic Boarding School Foundation, Sendayan Utara Village North Kampar District is not fully in accordance with Accounting Principles General Acceptance.

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