Syarifah, T Dini Ola
(2020)
Analisis Penerapan Akuntansi Pada Yayasan Arta Mauiza Haq Pekanbaru.
Other thesis, Universitas Islam Riau.
Abstract
The purpose of this research is to determine the suitability of the application of accounting in Arta Mauiza Haq Pekanbaru Foundation with generally accepted accounting principles. The research was conducted at the Arta Mauiza Haq Pekanbaru Foundation. This research was conducted with a qualitative research method with a descriptive des ign in which data was collected in the form of primary or secondary data and then compiled and elaborated based on the results of these problems then a conclusion can be drawn. Based on the results of the research it can be concluded that the basis for the recording applied by the Arta Mauiza Haq Pekanbaru Foundation is to use Cash Basis. The accounting cycle at the Arta Mauiza Haq Pekanbaru Foundation is incomplete and not in accordance with applicable standards. The financial statements prepared are Activ ity Reports and Financial Position Reports, but the foundation has not yet prepared cash flow reports and notes on the financial statements. The application of accounting at Arta Mauiza Haq Pekanbaru Foundation is not in accordance with generally accepted accounting principles.
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