Nanda, Awalia (2022) Analisis Penerapan Akuntansi Pada SD Muhammadiyah Sungai Apit Kabupaten Siak. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted to determine the suitability of the accounting application applied by SD Muhammadiyah Sungai Apit, Siak Regency with applicable accounting principles. The purpose of this study was to determine the suitability of accounting applied to SD Muhammadiyah Sungai Apit with generally accepted accounting principles. The research design used is descriptive qualitative means a study that explains or analyzes a phenomenon or event that occurs in the object of research. Data collection techniques used interviews and direct documentation from SD Muhammadiyah Sungai Apit, Siak Regency. Data analysis using is a descriptive method where this method is carried out to find out something by describing it in detail based on the facts. Based on the results of research that has been done that the accounting process at SD Muhammadiyah Sungai Apit, Siak Regency is not complete and is still simple. SD Muhammadiyah Sungai Apit does not keep journals, ledgers, trial balances and adjusting journals. It can be concluded that the application of accounting at SD Muhammadiyah Sungai Apit is not in accordance with generally accepted accounting principles.

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