Analisis Penerapan Akuntansi Pada Yayasan Madrasah Tsanawiyah Swasta Nahdiyah Kecamatan Tapung Hilir Kabupaten Kampar

Syafitri, Ike Dhiana (2022) Analisis Penerapan Akuntansi Pada Yayasan Madrasah Tsanawiyah Swasta Nahdiyah Kecamatan Tapung Hilir Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to determine the suitability of accounting applied to the Madrasah Tsanawiyah Nahdiyah Foundation with General Accepted Accounting principles. For the type of data collected in this study is primary data which is data and information collected from the private Madrasah Tsanawiyah foundation in standard form and still needs further management. And secondary data obtained from the Private Madrasah Tsanawiyah Foundation in a form that has been made without changing. The accounting process applied by the tswasta madrasah tsanawiyah foundation is an accounting process made by the private nahdiyah madrasah tsanawiyah foundation a process that starts from recording revenues and expenses and does not do journaling but is only recorded in a daily cash book, which consists of spp receipts (Appendix 7) and expenses other expenses, while the cash disbursements that they record in the cash outbook. Furthermore, the foundation prepares an income statement (Attachment 1), and prepares a balance report contained in (attachment 2). For foundation assets, present the cost without any deductions and accumulated depreciation. The foundation has not made journalism and presentation of financial statementsThe results of this study indicate that the accounting applied by the Private Madrasah Tsanawiyah Foundation is not yet fully in accordance with the General Accepted Accounting Principles.

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