Analisis Penerapan Akuntansi Pada Yayasan Perguruan Indonesia Membangun Bagan Batu Kecamatan Bagan Sinembah Kabupaten Rokan Hilir

Al-hafit, Al-hafit (2020) Analisis Penerapan Akuntansi Pada Yayasan Perguruan Indonesia Membangun Bagan Batu Kecamatan Bagan Sinembah Kabupaten Rokan Hilir. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of the research expected in this study is to find out appropriateness of the application of financial accounting applied by Indonesian tertiary institutions build sub-district of Bagan sub-district of Rokan downstream with the principle of accounting general thank. This research is conducted by the author of the Indonesian College of Development, sub-district sinembah chart rokan downstream district. Analysis of the data used in this study is a descriptive method that compares data used in This research is a descriptive method that is comparing data already collected with relevant theories and then taken or withdrawn conclusions and suggestions. Based on the results of research and discussion discussed in the chapter previously, the following conclusions were produced, including the accounting cycle on the Indonesian college foundation built a stone chart in the Sinembah Bagan sub-district rokan downstream regency has not been sequentially in accordance with applicable standards because Indonesian college foundations only record in public cash books, journals cash receipts and cash disbursements, but don't make ledgers and ledgers helpers, adjusting entries and registration lists. in terms of foundation disclosures Indonesian universities have not yet made a cash flow statement and notes financial statements, and for the presentation of financial statements of Indonesian tertiary institutions building to make two financial reports namely the activity report and the position report finance. The Indonesian foundation of education has fulfilled the regulations for making financial reporting. But the financial statements made are incomplete and have not met the financial statement components according to Psak 45, due to limitations managed funds

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