Analisis Penerapan Akuntansi Madrasah Ibtidaiyah Pada Yayasan Pendidikan Islam Terpadu Ar-Razzaq Kecamatan Rumbai Pesisir Di Kota Pekanbaru

Nur Septiana, Siti (2022) Analisis Penerapan Akuntansi Madrasah Ibtidaiyah Pada Yayasan Pendidikan Islam Terpadu Ar-Razzaq Kecamatan Rumbai Pesisir Di Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at Madrasah Ibtidaiyah Ar - Razzaq Pekanbaru with the aim of knowing the application of financial accounting at Madrasah Ibtidaiyah Ar - Razzaq Pekanbaru with Generally Accepted Accounting Principles. Types and sources of data in this study using primary and secondary data. Primary data is data obtained during interviews with the madrasah. Secondary data is data that researchers get in the form of school structure, school history, profit and loss reports, balance sheets, daily cash books and lists of assets. After all has been collected, the data is analyzed using the descriptive method, namely examining and describing the data obtained from the madrasah and then compared with relevant theories, then conclusions are drawn. Based on the results of this study, it shows that Madrasah Ibtidaiyah Ar - Razzaq is not in accordance with the Generally Accepted Accounting Principles and ISAK 35. Because in preparing the financial reports, Madrasah Ibtidaiyah Ar - Razzaq does not make journals, ledgers, adjusting journals, balances and does not present cash flow reports. , changes in net assets, and also does not make notes to the financial statements. Keywords: Application of Financial Accounting, Madrasah Ibtidaiyah Ar-Razzaq with Generally Accepted Accounting Principles

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