Suryani, Feliana Widyastuti
(2021)
Analisis Penerapan Akuntansi Keuangan Pada SMA PGRI Kota Pekanbaru.
Other thesis, Universitas Islam Riau.
Abstract
This research was conducted at PGRI Senior High School Pekanbaru City. The purpose of this study was to determine the suitability of the application of financial accounting at the High School PGRI Pekanbaru City with generally accepted accounting principles. The data used in this study consisted of primary data and secondary data. Data collection techniques used interview techniques and direct documentation from informants from the PGRI Senior High School Pekanbaru City. This study uses a qualitative descriptive method, where the data collected will be compared with relevant theories according to the problem and then a conclusion is drawn. Based on the results of the research that has been done, it can be concluded that the application of accounting at SMA PGRI Pekanbaru is not in accordance with generally accepted accounting principles, such as schools do not keep journal entries, postings to the general ledger, pre-adjusted trial balances, adjusting journals, and adjusted trial balances. In addition, the financial statements presented by the school are not in accordance with the report format in ISAK 35. The school also does not present a report on changes in net assets, cash flows, notes to financial statements.
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