Anajah, Widi Huti
(2020)
Analisis Penerapan Akuntansi Keuangan Pada Yayasan SMP Islam Terpadu Al-hafit Kecamatan Tenayan Raya Kota Pekanbaru.
Other thesis, Universitas Islam Riau.
Abstract
The purpose of this study was to determine the suitability of a accounting that has been applied by the Islam Terpadu Al-Hafit Junior High School Foundation, Tenayan Raya Sub-District, Pekanbaru City with generally accepted accounting principles. Sources of data obtained for the process of making the thesis come from all notes, documentation, interviews with the foundation to assist the research process of this thesis. The result of the study stated that the recording basis applied by the Islam Terpadu Al-Hafit Junior High School Foundation is accrual basis. The accounting process of the Islam Terpadu Al-Hafit Junior High School Foundation has not been implemented in accordance with the recording rules for non-profit organizations regulated in PSAK 45 because the Islam Terpadu Al-Hafit Junior High School Foundation does not make, journals, ledgers, trial balance, adjusting journals, trial balance after adjustment (work sheet) as weel cash flow report and notes to financial statements. The are significant differences in the net asset value stated in the activity report and statement of financial position. The financial statement of the Islam Terpadu Al-Hafit Junior High School Foundation that are presented are not in accordance with rules of PSAK 45 concerning financial reporting for non-profit entities, because there are component that are not in accordance with regulations, application of accounting at the Islam Terpadu Al-Hafit Junior High School Foundation Tenayan Raya sub-district Pekanbaru city is not in accordance with generally accepted principles.
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