Dahyulis, Hardila (2021) Analisis Penerapan Akuntansi Keuangan Pada MTs Al Hamidiah Pangkalan Bunut. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to know the suitability application of the accounting at MTs Al-Hamidiah Pangkalan Bunut with the generally accounting principles. The data collection techniquesby using interview and documentation. The data analysis by using descriptive method in which the data arranged and describe based on the result of data collection accounting financial statement, afterward compared with the relevant theory to the problem then make a conclusion. Based on the result of this result of this research, it can be concluded that the basic of recording applied at the MTs Al-Hamidiah Pangkalan Bunut by using cash basis. The cycle of accounting at the MTs Al-Hamidiah was not complete and sequence in accourdance with the standard. Meanwhile the process of prepared the financial statement at MTs Al-Hamidiah only prepared the position of financial statement and income statement, and did not prepared the activity of financial, statement of cash flow and notes of financial statement. The applicaton of financial accounting at MTs Al-Hamidiah Pangkalan Bunut was not accourdance with the generally accounting principles.

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