Analisis Penerapan Akuntansi Pada SMP Muhammadiyah Andaleh Kecamatan Luak Kabupaten Lima Puluh Kota Sumatera Barat

Ali, Milda Aprillya (2022) Analisis Penerapan Akuntansi Pada SMP Muhammadiyah Andaleh Kecamatan Luak Kabupaten Lima Puluh Kota Sumatera Barat. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this research to determine whether the application of accounting at SMP Muhammadiyah Andaleh, Luak Sub-District, Lima Puluh Kota Regency, West Sumatra. Already appropriate with generally accepted accounting principles. This research was conducted at SMP Muhammadiyah Andaleh, Luak SubDistrict, Lima Puluh Kota Regency, West Sumatra. The data collection method used in this research is by interview and documentation. SMP Muhammadiyah Andaleh is a non-profit organization. The data analysis technique used in this research is descriptive qualitative method. The results of this study indicate that the application of accounting at SMP Muhammadiyah Andaleh is not in accordance with generally accepted accounting principles and in accordance with Financial Accounting Standards for non-profit organizations, that is ISAK No.35. This is due to the fact that schools only apply a cash basis recording system in which the recording is only carried out for each expenditure or receipt transaction. The report made by SMP Muhammadiyah is only a daily report, and records assets every year. SMP Muhammadiyah Andaleh does not compile journals, ledgers, trial balances, cash flow statements, and does not make financial reports consisting of profit and loss, balance sheets, changes in capital, cash flows, and notes to financial statements.

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