Analisis Penerapan Akuntansi Pada BMT Islam Abdurrab Di Kota Pekanbaru

Asrianto, Asrianto (2022) Analisis Penerapan Akuntansi Pada BMT Islam Abdurrab Di Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine the suitability of accounting treatment at BMT Islam Abdurrab Pekanbaru with generally accepted accounting principles (Sharia PSAK). The types of data used are primary and secondary data. And using interview and documentation data collection techniques. In the research at BMT Islam Abdurrab Pekanbaru, the data analysis used descriptive method, namely the research method by collecting data, grouped, arranged so that it can be analyzed based on relevant theories related to the problems discussed and then drawn a conclusion. Based on the results of the analysis and discussion conducted at BMT Islam Abdurrab Pekanbaru City, the results of the accounting process carried out at BMT Islam Abdurrab begins with recording each transaction to the cash book which is then made a financial report consisting of a report on remaining operating results, balance sheet preparation, preparation of flow reports cash, preparation of reports on changes in wealth and preparation of report notes on financial statements. Recognition of income and expenses applied in BMT Abdurrab uses the accrual basis principle, namely by recognizing revenues and expenses when transactions occur. Based on the results of the study, it is known that BMT Islam Abdurrab Pekanbaru City in applying accounting has not been in accordance with generally accepted accounting principles.

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