Analisis Penerapan Akuntansi Pada SDIT Al Manar Di Kecamatan Marpoyan Damai Pekanbaru

Fernanda, Rizky (2021) Analisis Penerapan Akuntansi Pada SDIT Al Manar Di Kecamatan Marpoyan Damai Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determined the suitability of educational accounting applied at Al – Manar Elementary School Pekanbaru with generally accepted accounting principles. The type of data collected in this study is primary data, namely in the form of standard data and information collected from school which still require further processing in accordance with generally accepted accounting regulations. This type of primary data is the form of data provided by the management, secondary data is in the form of school information. Where the data needed is financial statement data for 2017/2018 and 2018/2019. The result of the research put forward by the author are al – manar Primary school, Pekanbaru, especially in the process of preparing its financial statements. Al – Manar Elementary School only prepares reports and surplus/ deficit reports. Even Al – Manar Elementary school does not prepare cash flow reports and notes on financial. As well an is the preparation statement preparation of in financial statetment SDIT Al – Manar does not record the price of fixed assets. From the discussion that the author puts forward, the results of the research show that the application of accounting at Al – Manar Elementary School Pekanbaru is not in accordance with the Generally Accepted Accounting Principles.

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