Analisis Penerapan Prinsip Akuntansi Pada Masjid Di Kecamatan Bukit Raya Pekanbaru

Aisyah, Sindy (2022) Analisis Penerapan Prinsip Akuntansi Pada Masjid Di Kecamatan Bukit Raya Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This study is a qualitative descriptive study with the object of all mosques with the status of foundations in Bukit Raya District with a total sample of 22 mosques. The analysis technique used by the author is descriptive analysis using the types of data, namely primary and secondary data. The results of the study found that most of the mosques in Bukit Raya District had not fully implemented the basic concepts of accounting. The results of his research found (1) that the mosque in Bukit Raya District has not yet carried out the classification stage, has not made a cash flow report and notes to the financial statements contained in the stage of presenting the financial statements; (2) Has not fully implemented the entity concept which is proven from the presentation of financial statements that is only limited to reports and does not refer to the format of the specified items. 3) Have not fully implemented the matching concept, because the costs recorded in the activity report include electricity costs, costs for mosque equipment and equipment; (4) Not yet applying the concept of sustainability because almost all respondents do not depreciate existing fixed assets. (5) The basis of recording used by mosques in Bukit Raya District is the cash basis.

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