Analisis Penerapan Akuntansi Keuangan Pada Mts Yapimu Genduang Kecamatan Pangkalan Lesung Kabupaten Pelalawan

Nurhayati, Nurhayati (2019) Analisis Penerapan Akuntansi Keuangan Pada Mts Yapimu Genduang Kecamatan Pangkalan Lesung Kabupaten Pelalawan. Other thesis, Universitas Islam Riau.

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Abstract

MTs Yapimu is a moving non-profit organization in the field of education which is located at Jl. Expan Genduang No.150 Base Lesung Pelalawan. The purpose of this study was to determine suitability accounting applied to Yapimu MTs with Accounting Principles Accept General. The types of data collected in this study are primary data and secondary data, techniques for collecting data through direct interview techniques documentation, while the source of the data in this study came from from the notes and written documents that have been given by the MTs Yapimu party. The results of this study are that MTs Yapimu has not paid attention recording and classifying accounts when making general cash book records, the MTs Yapimu does not make depreciation for its fixed assets, so the fixed asset value presented does not show actual value. Report financial Balance Sheet and Activity Report compiled by MTs Yapimu are the same as business company, so that the financial statements are not presented according to PSAK No. 45 and schools do not compile Cash Flow Statements and Top Notes Financial Report. Accounting application at Yapimu MTs in Pangkalan District Lesung, Pelalawan Regency is not in accordance with the Accounting Principles General.

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