Analisis Penerapan Akuntansi Pada Yayasan Hidayatul Munawaroh

Sa'adah, Dwi Aulelia Dianatu (2019) Analisis Penerapan Akuntansi Pada Yayasan Hidayatul Munawaroh. Other thesis, Universitas Islam Riau.

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Abstract

ANALYSIS OF ACCOUNTING IMPLEMENTATION IN THE HIDAYATUL MUNAWAROH FOUNDATION DWI AULELIA DIANATU S. ABSTRACT The purpose of this study was to determine the suitability of the application of accounting applied by the Hidayatul Munawaroh Foundation with the Acceptable General Accounting Principles. The types of data collected in this study are primary data and secondary data, data collection techniques through direct interview techniques and documentation, while the sources of data in this study come from notes and written documents that have been given by the Hidayatul Foundation. The results of the research put forward by the author are that the Hidayatul Munawaroh Foundation in the accounting process is that the foundation does not make adjusting journals, has not depreciated its fixed assets in the form of equipment and buildings, so that the value of fixed assets does not show actual value. While in presenting financial statements the foundation does not compile cash flows and notes to financial statements. Based on the research that the authors did, it can be concluded that the application of accounting to the Hidayatul Munawaroh Foundation was not in accordance with the Acceptable General Accounting Principles.

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