Analisis Penerapan Akuntansi Keuangan Pada PAUD Terpadu Al - AMIN Kecamatan Kubu

Armanto, Muhammad (2020) Analisis Penerapan Akuntansi Keuangan Pada PAUD Terpadu Al - AMIN Kecamatan Kubu. Other thesis, Universitas Islam Riau.

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Abstract

ANALYSIS OF THE IMPLEMENTATION OF FINANCIAL ACCOUNTING IN THE INTEGRATED PAUD AL - AMIN KECAMATAN KUBU ABSTRACT BY: Muhammad Armanto 155311026 Paud Terpadu Al - Amin is an educational institution engaged in education and service to the community. Paud Terpadu Al - Amin is located in Sungai Tunggak Village, Kepenghuluan Teluk Piyai, Kubu District, Rokan Hilir Regency, Riau Province. The purpose of this study is to determine the suitability of accounting applied in Al-Amin's Integrated Paud with General Accepted Accounting Principles. For the type of data collected in this study is primary data which is data and information collected from Paud in standard form and still needs further processing. And secondary data obtained from Paud in the form that has been made without changing. The accounting process applied by Paud Terpadu Al - Amin when recording financial transactions did not make journaling, but began by recording it in the monthly cash flow statement transferred to the diary records that were recorded for a period of one year and then Paud recorded the financial statements which consisted of profit and loss and balance sheet. For non-current assets, Paud presents the acquisition cost without any deductions and accumulated depreciation. Paud has not done journaling, ledger and presentation of financial statements. The results of this study indicate that the accounting applied by Puad Terpadu Al - Amin is not fully in accordance with the General Accepted Accounting Principles.

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