Analisis Penerapan Akuntansi Pada Sekolah Menengah Kejuruan Muhammaddiyah 3 (SMKM) Di Pekanbaru

Okta Frinandes, Ega (2022) Analisis Penerapan Akuntansi Pada Sekolah Menengah Kejuruan Muhammaddiyah 3 (SMKM) Di Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the consistency of accounting application at SMK Muhammadiyah 3 Terpadu Pekanbaru with generally accepted accounting principles. The data collection technique used is the interview technique, namely directly interviewing the data source and the documentation technique, which is collecting data and documents owned by the school. The data analysis technique used is descriptive method, namely by comparing the data obtained from the school with the theory that supports this discussion. The types of data obtained in this study are primary data and secondary data. Primary data is data obtained directly during interviews with the school and secondary data, namely data that researchers get in the form of school organizational structure, school history and school financial reports.Based on the results of the study it can be concluded that the application of accounting at SMK Muhammadiyah 3 Terpadu Pekanbaru is not in accordance with generally accepted accounting .

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