Analisis Penerapan Akuntansi Pada Yayasan Pondok Pesantren Nahdatul Islam Mandau

Lestari, Dewi (2019) Analisis Penerapan Akuntansi Pada Yayasan Pondok Pesantren Nahdatul Islam Mandau. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine the appropriateness of accounting application at the Nahdatul Islam Islamic Boarding School Foundation with General Accepting Accounting Principles. The types of data collected in this study include primary data, which are data and information collected from the Foundation that are still in the standard form and still require further processing. These primary data types include data obtained from the board of trustees of the Islamic boarding school nahdatul islamic Mandau, statements in the form of reports are then processed and rearranged. Secondary data, i.e. the data that the writer obtained from the foundation in the form that has occurred without changing. Like general history and organizational structure. The results of the study concluded that the Nahdatul Islam Mandau Islamic Boarding School Foundation did not record the receivables list separately in the accounts receivable book, did not prepare a cash flow report so that there was no detailed information about cash inflows or cash outflows, did not make additional information regarding the policies listed in the financial statements presented, do not make adjusting entries.

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