Analisis Penerapan Akuntansi Keuangan Pada Sekolah Paud Raudhatul Athfal (RA) Habiby Yayasan Dhawy Azzara Habiby Kabupaten Kampar

Hasibuan, Muhammad Ihsan (2021) Analisis Penerapan Akuntansi Keuangan Pada Sekolah Paud Raudhatul Athfal (RA) Habiby Yayasan Dhawy Azzara Habiby Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This research aims to determine and analyze application of financial accounting at Early Childhood Education (PAUD) Raudhatul Atfhal (RA) Habiby of the Dhawy Azzara Habiby Foundation, whether it is in accordance with generally accepted accounting principles. This study used qualitative method with Early Childhood Education (PAUD) Raudhatul Atfhal (RA) Habiby of the Dhawy Azzara Habiby Foundation as the reserach object located at Kusau Makmur Village, KM 72 Tapung Hulu Subdistrict, Kampar District. The results of this study found that the financial recording of the Raudhatul Athfal Habiby School used cash-based approach, has followed the accounting process in general, Raudhatul Athfal Habiby School has not made journals, ledgers, trial balances, so it is not in accordance with the accepted accounting general. Raudhatul Athfal Habiby School presents fixed assets into the asset list, but has not calculated depreciation on assets so that the value presented does not match the actual value. Activity reports, cash flow reports and also notes to financial statements have not been presented at Raudhatul Athfal Habiby School. This means that the application of accounting at Madrasah Raudhatul Athfal Habiby has not followed generally accepted accounting principles.

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