Analisis Penerapan Akuntansi Pada TK Islam Annur Bastari Pekanbaru

Afitasari, Maya Imelda (2022) Analisis Penerapan Akuntansi Pada TK Islam Annur Bastari Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine the relevancy of the implementation of accounting at TK Islam Annur Bastari Pekanbaru with generally accepted accounting principles. The research was conducted at TK Islam Annur Bastari Pekanbaru. Data collection techniques with interviews and documentation. Data analysis using descriptive method which is the data is arranged and described based on the financial statement data collection, then compared with the theory relevant to the problem, which can then be drawn a conclusion. Based on the results of the study, it can be concluded that the recording basis applied in TK Islam Annur Bastari Pekanbaru as a non-profit organization is not relevant with non-profit accounting. In the classification process, TK Islam Annur Bastari Pekanbaru has recorded a ledger that relevant with the existing transaction evidence, while it is not relevant with PSAK 45. The financial reports of TK Islam Annur Bastari are only financial statements of balance sheets and income statements. The implementation of accounting at TK Islam Annur Bastari Pekanbaru is not in accordance with generally accepted accounting principles.

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