Analisis Penerapan Akuntansi Pendidikan Pada Sekolah Dasar Muhammadiyah 6 Pekanbaru

Kurniawan, Selamat Okta (2021) Analisis Penerapan Akuntansi Pendidikan Pada Sekolah Dasar Muhammadiyah 6 Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at Muhammadiyah 6 Primary School in Pekanbaru, which is located on Jl. Cipta Karya, Tampan District, Pekanbaru City and aims to determine whether the application of accounting at Muhammadiyah 6 Pekanbaru Elementary School is in accordance with generally accepted accounting principles. Types and sources of data used are primary data and secondary data. The data collection technique is done by c ollecting and photocopy the school's financial data. After the data is collected, the data is analyzed using descriptive methods, namely methods carried out by grouping, arranging for easy research based on theories related to the problem and then drawing conclusions The results of this study indicate that the application of accounting at Muhammadiyah 6 Pekanbaru Elementary School does not fully refer to the Generally Accepted Accounting Principles, namely Muhammadiyah 6 Pekanbaru Elementary School does not prepare comprehensive income reports, reports on changes in net assets, cash flows and adjusting journals so it is necessary refined so that the Application of Accounting for Non-Profit Organizations at Muhammadiyah 6 Pekanbaru Elementary School can be implemented and evaluated in accordance with Generally Accepted Accounting Principles. Keywords: Generally Accepted Accounting Principles

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