Analisis Penerapan Akuntansi Pada Yayasan Penyelamatan dan Konservasi Harimau Sumatera Di Kabupaten Indragiri Hulu

Notavelandy, Arindri (2019) Analisis Penerapan Akuntansi Pada Yayasan Penyelamatan dan Konservasi Harimau Sumatera Di Kabupaten Indragiri Hulu. Other thesis, Universitas Islam Riau.

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Abstract

Accounting can be said to be an art in recording, managing and summarizing in certain ways and in monetary measures, transactions, and events that are generally financial in nature as an alternative in making conclusions and decisions. The Sumatran Tiger Conservation and Conservation Foundation in Indragiri Hulu Regency records the transactions that occur in daily transaction records. The Sumatran Tiger Conservation and Conservation Foundation in Indragiri Hulu Regency has not yet prepared financial statements in accordance with PSAK No. 45 regarding the financial statements of non-profit organizations. The financial statements prepared by the Sumatran Tiger Conservation and Conservation Foundation in Indragiri Hulu Regency consist of financial position reports and activity reports. The income of the Sumatran Tiger Conservation and Conservation Foundation in Indragiri Hulu Regency comes from donations from donors, both bound and non-binding. This study aims to determine whether the accounting application carried out by the Sumatran Tiger Conservation and Conservation Foundation in Indragiri Hulu Regency is in accordance with General Acceptable Accounting principles. The data needed is primary data and secondary data. Data collection techniques using interviews and documentation. From the results of the study and discussion, it is known that the financial statements of the Nonprofit Organization consist of (1) statements of financial position, (2) statements of equity, (3) statements of cash flows, and (4) notes to financial statements. The understanding of accounting carried out by the Sumatran Tiger Conservation and Conservation Foundation in Indragiri Hulu Regency can be said to be incompatible with General Accepting Accounting Principles. Therefore, the authors suggest recording in accordance with General Acceptance Accounting Principles.

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