Analisis Penerapan Akuntansi Keuangan Pada Yayasan MTs Al Mujahidin Desa Gunung Bungsu

Anggraini, Fitria (2020) Analisis Penerapan Akuntansi Keuangan Pada Yayasan MTs Al Mujahidin Desa Gunung Bungsu. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine the suitability of accounting application at MTs Al Mujahidin Desa Gunung Bungsu,Kecamatan XIII Koto Kampar with generally accepted accounting principles, and this research was conducted at MTs Al Mujahidin Desa Gunung Bungsu, Kecamatan XIII Koto Kampar. Data collection techniques are by means of interviews and documentation. Data analysis using descriptive method, in which the data is compiled and described based on the results of data collection on financial statements, then compared with relevant theories to the problem, which can then be drawn a conclusion. Based on the research results, it can be concluded that the basis for recording which is applied at MTs Al Mujahidin Gunung Bungsu Village is to use the cash basis. The accounting cycle at MTs Al Mujahidin Desa Gunung Bungsu is incomplete and not sequential according to the applicable standards. The financial statements that are made are diaries and statements of financial position as well as income statements but have not yet made cash flow reports and notes on financial statements. The application of accounting at MTs Al Mujahidin Desa Gunung Bungsu is not in accordance with generally accepted accounting principles.

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