Analisis Penerapan Akuntansi Keuangan Pada Masjid Paripurna Kecamatan Pekanbaru Kota

Azhari, Windy (2021) Analisis Penerapan Akuntansi Keuangan Pada Masjid Paripurna Kecamatan Pekanbaru Kota. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine whether the form of the mosque's simple financial statements is in accordance with generally accepted accounting. The research method is a survey of 7 plenary mosques in the district of Pekanbaru City according to the Decree of the Mayor of Pekanbaru. The research method uses quantitative methods where in this method there is a survey method, the population is all the plenary mosques in Pekanbarukota District. In this method the data collection is based on the facts that occur in the field and also with interviews and documentation The result of this study is that all plenary mosque administrators in the district of Pekanbaru City have not made financial reports in accordance with generally accepted accounting. The form of accountability of each mosque still uses the usual recording where income and expenses are recorded in a simple manner and also immediately announced every week. As a plenary mosque, which means that it is under the authority of the government, the government should provide training to every mosque administrator so that mosque administrators can make reports even though they are only activity reports according to the mosque's accounting format.

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