Analisis Penerapan Akuntansi Pada Yayasan MTS Nurul Ikhsan Desa Kuala Keritang Kecematan Keritang Indragiri Hilir

Jannah, Misratul (2022) Analisis Penerapan Akuntansi Pada Yayasan MTS Nurul Ikhsan Desa Kuala Keritang Kecematan Keritang Indragiri Hilir. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at MTs Nurul Ikhsan, Kuala Keritang Village, Keritang Subdistrict, Indragiri Hilir Regency, which aims to determine whether the accounting application at MTs Nurur Ikhsan is in accordance with Generally Accepted Accounting Principles. The types of data used in this study are primary data and secondary data. While the data collection techniques used are interviews and documentation. This study uses descriptive data analysis techniques, where the authors collect and compile the data obtained then compare them and it can be concluded whether the application of accounting at MTs Nurul Ikhsan is in accordance with Generally Accepted Accounting Principles. The results of this study are the foundation does not make cash receipts and disbursements journals, the foundation does not depreciate fixed assets and the foundation in making financial reports is not in accordance with PSAK 45 concerning foundation accounting, so it can be concluded that the application of accounting at MTs Nurul Ikhsan Kuala Keritang Village Keritang sub-district, Indragiri Hilir district, is not yet in accordance with Generally Accepted Accounting Principles. .

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