Elvina, Elvina
(2020)
Analisis Penerapan Akuntansi Keuangan Pada MTs Pondok Pesantren Bustanul Huda Di Desa Kota Garo Kecamatan Tapung Hilir Kabupaten Kampar.
Other thesis, Universitas Islam Riau.
Abstract
The objectives of this study are: to determine the financial accounting applied to the MTs Pondok Pesantren Bustanul Huda in Kota Garo Village, Tapung Hilir District, Kampar Regency, whether it is in accordance with generally accepted accounting principles. Sources of data in the thesis preparation process are sourced from all notes, written documentation, oral and written statements given by the head of MTs who can assist research. The result of the research states that the basis for recording which is applied at MTs Pondok Pesantren Bustanul Huda Desa Kota Garo is to use a cash basis. The accounting process at MTs Pondok Pesantren Bustanul Huda Desa Kota Garo is not in accordance with the correct accounting cycle because the MTs only records in the General Cash Book and does not make the Cash Receipts Journal and the Cash Expenditure Journal, and only posts to the General Ledger related to funds BOS only and does not make a Balance List and Adjustment Journal. Fixed Asset Value in the Financial Position Report is calculated too large because MTs Pondok Pesantren Bustanul Huda Desa Kota Garo does not calculate depreciation expense. The financial statements presented by the Foundation are not in accordance with PSAK 45 concerning foundation accounting, because the components of the financial statements made are not yet complete. The application of accounting at MTs Pondok Pesantren Bustanul Huda Desa Kota Garo is not in accordance with PSAK No. 45.
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