Analisis Penerapan Akuntansi Keuangan Pada Yayasan Pondok Pesantren Salafiyah Uswatun Hasanah Di Kecamatan Silangkitang Kabupaten Labuhan Batu Selatan Sumatera Utara

Yulianti, Eka (2020) Analisis Penerapan Akuntansi Keuangan Pada Yayasan Pondok Pesantren Salafiyah Uswatun Hasanah Di Kecamatan Silangkitang Kabupaten Labuhan Batu Selatan Sumatera Utara. Other thesis, Universitas Islam Riau.

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Abstract

The Salafiyah Uswatun Hasanah Islamic Boarding School Foundation is a non-profit organization engaged in education, which is located in Silangkitang district, Labuhan Batu Regency, South Sumatra, North. The research conducted by the author aims to find out how the application of financial accounting at the Salafiyah Uswatun Hasanah Islamic Boarding School Foundation in Silangkitang District, Labuhan Batu Regency, South Sumatra, North Sumatra, based on Generally Accepted Accounting Principles. The types of data collection in this study are primary data and secondary data. The methods used by the author are interviews and written documents. The Salafiyah Uswatun Hasanah Islamic Boarding School Foundation in the financial recording process does not depreciate fixed assets, so it does not show the total book value of fixed assets. Furthermore, in the process of preparing financial statements, the foundation only makes balance sheet financial reports and profit / loss reports and does not make cash flow reports and notes to financial statements. The results of this study can be concluded that the application of accounting at the Uswatun Hasanah Salafiyah Islamic Boarding School Foundation is not in accordance with the Generally Accepted Accounting Principles.

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