Pratiwi, Dwi Rahayu
(2021)
Analisis Penerapan Akuntansi Pada Madrasah Diniyah Awaliyah Al - Ikhwan Yayasan Masjid Al - Ikhwan Di Pekanbaru.
Other thesis, Universitas Islam Riau.
Abstract
Madrasah Diniyah Awaliyah Al - Ikhwan The Pekanbaru Al - Ikhwan Mosque Foundation is an organization in the education sector that can provide the community with religious education services and Islamic insight. In accordance with the Generally Accepted Accounting Principles, this study also aims to adjust and find out whether Madrasah Diniyah Awaliyah Al - Ikhwan Masjid Al - Ikhwan Pekanbaru Foundation is in accordance with these principles. Primary data as well as secondary data in this study are used in data collection. Information in the form of reports which are then rearranged with the applicable accounting. Secondary data such as deed of incorporation, financial reports, structure in the organization. Interview and documentation are techniques in this study in data collection. Qualitat ive descriptive analysis method is a data analysis technique in this study. The results of the research conducted by the author of Madrasah Diniyah Awaliyah Al - Ikhwan, as well as the results show that Madrasah Diniyah Awaliyah Al - Ikhwan does not supervise journals, ledgers, no trial balance, no adjusting journal, trial balance after adjustments, and depreciation of fixed assets on equipment and buildings. Based on the research conducted by the author, Madrasah Diniyah Awaliyah Al - Ikhwan in Pekanbaru uses in appropriate general accounting principles.
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