Analisis Penerapan Akuntansi Pada Sds Yayasan Misi Islamiyah (YMI) Tani Makmur Kecamatan Rengat Barat Kabupaten Indragiri Hulu

Marwati, Nita (2019) Analisis Penerapan Akuntansi Pada Sds Yayasan Misi Islamiyah (YMI) Tani Makmur Kecamatan Rengat Barat Kabupaten Indragiri Hulu. Other thesis, Universitas Islam Riau.

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Abstract

SDs Islamic Mission Foundation (YMI) is a non-profit organization engaged in education which is located in the C.04 housing complex of PT Inecda Plantations in the village of Tani Makmur, Rengat Barat District, Indragiri Hulu District. The purpose of this study is to determine whether the financial statements prepared by YMI SDs are in accordance with generally accepted accounting principles. The type of data collected in this study consists of two parts, namely: primary data, which is data and information collected from the SDs YMI which are still preformance and still require management, these data are obtained from the YMI SDs administration section. secondary data, i.e. the data that the author obtained from sds YMi that has been done without change, this data includes monthly reports, general history, organizational structure, deed of establishment and other written records. while the source of the data in the preparation of this thesis is sourced from all notes, written documents, oral and written information that can be provided by the principal and other parties who can assist in this research. The results of this research are that SDS YMI in the recording process did not post to the ledgers, balance sheets and adjusting entries, present a cement purchase account of Rp. 7,456,000 and equipment (building) costs of Rp. 18,752,000, - to in the income statement. and combining land and building accounts in the amount of Rp 63,450,000 in the 2016-2017 balance sheet. does not make depreciation for its fixed assets, so the value of the fixed assets does not show the true value. from the description above, the application of accounting in SDs YMi is not in accordance with generally accepted accounting principles.

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