Analisis Penerapan Akuntansi Keuangan Pada SMK Yayasan Abdi Karya Lubuklinggau

Nasution, Eka Yulianti (2022) Analisis Penerapan Akuntansi Keuangan Pada SMK Yayasan Abdi Karya Lubuklinggau. Other thesis, Universitas Islam Riau.

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Abstract

Abdi Karya Foundation Vocatinal High School Lubuklinggau is a school that is engaded in education, which results in service to the community. The purpose ofthis study was to determine the suitability of accounting applied by the Abdi Karya Foundation Vocatinal High School Lubuklinggau with general Accepted Accounting Principles. The types of dat collected in this study are primary and secondary data. While the dat sources of this research are from notes, written documents, oral and written explanation that have been provided by the chairperson of the Management, the foundation treasurer, and other parties who are with the required data. The analysis method used is descriptive qualitative method, which examines and describes the data obtained from the foundation and the compares it with various theories that support thediscussion. The result of the research suggest that the Abdi Karya Foundation Vocatinal HighSchool Lubuklinggau uses a cash basis recording basis. In the process of recording the Abdi Karya Foundation Vocatinal High School Lubuklinggau it begins by recording the transaction that occur, and not making deprciation for itsfixed assets, so that the fixed asset do not show their tue value. Then for the preparitationof its financial statements,he foundation only prepares a balance sheet and profit/loss report and does not prepare cash flow report and notes on financial statements. From the description of he discusion and the result of the research carried out,it can be argued that the application of accounting at the Abdi Karya Foundation Vocatinal High School Lubuklinggau is not in accordance with the General Accepted Accounting Principles.

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