Analisis Penerapan Akuntansi Pada Yayasan MTS Hubbul Wathan Cempedak Rahuk Kecamatan Tanah Putih Kabupaten Rokan Hilir

Gusmiati, Gusmiati (2022) Analisis Penerapan Akuntansi Pada Yayasan MTS Hubbul Wathan Cempedak Rahuk Kecamatan Tanah Putih Kabupaten Rokan Hilir. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted in order to understand the suitability of accounting applied in the Mts Hubbul Wathan Cempedak Rahuk Foundation, Tanah Putih District, Rokan Hilir Regency with Generally Accepted Accounting Principles.The type of data collected in this study is primary data, is a source of research data obtained directly from the original source (not through intermediary media). And secondary data is a source of research data obtained by researchers indirectly through intermediary media (obtained and recorded by other parties).The results of the research applied by the Mts Hubbul Wathan Cempedak Rahuk Foundation, Tanah Putih District, Rokan Hilir Regency, began by recording in the monthly cash flow report transferred to a diary that was recorded for a period of one year and then the Mts Hubbul Wathan Cempedak rahuk Foundation, Tanah Putih District, Rokan Regency. Downstream records financial statements consisting of profit and loss and balance sheets. For fixed assets, the Mts Hubbul Wathan Cempedak rahuk Foundation, Tanah Putih District, Rokan Hilir Regency presents the acquisition value without any reduction and accumulation of depreciation. The Mts Hubbul Wathan Cempedak Rahuk Foundation, Tanah Putih Subdistrict, Rokan Hilir Regency has not yet conducted journalizing, ledgers, and presentation of financial reports. This study shows that the accounting applied by the Mts Hubbul Wathan Cempedak rahuk Foundation, Tanah Putih District, Rokan Hilir Regency is not fully in accordance with Generally Accepted Accounting Principles.

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