Analisis Penerapan Akuntansi Pada Yayasan TK Generasi Permata Bangsa Di Desa Langkan Kecamatan Langgam Kabupaten Pelalawan

Murni Halawa, Susi (2022) Analisis Penerapan Akuntansi Pada Yayasan TK Generasi Permata Bangsa Di Desa Langkan Kecamatan Langgam Kabupaten Pelalawan. Other thesis, Universitas Islam Riau.

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Abstract

Permata Bangsa Kindergarten Foundation, Langkan Village, Langgam District is an educational institution that stands is Pelalawan district. Kindergarten Foundational Generation Permata Bangsa is located in Pelalawan district, Riau Province was estavlished in 2015. The purpose of this research is to understand the suitability of accounting applied in the Generation TK Foundation Permata Bangsa, Langgam District, Pelalawan Regency with Generally Accepted Accounting Principles. The type of data collected in this data is primary data which is data obtained and collected directly by the researcher from the source to be studied. And secondary data is sourced from all records, written documentation, oral and written statements that can be provided by the leadership of the foundation. The research results show that fixed assets of the Permata Bangsa Kindergarten Foundation, Langgam Village, District Langgam does not present the acquisition value of each asset. Generations Kindergaten Foundation Permata Bangsa, Langkan Village, Langgam District has not yet done it journalism, ledger, and presentation of fianacial statements. So concluded if the accounting applied by the Permata Bangsa Village Kindergarten Foundation Langgam District is not fully in accordance With Accounting Principles General Acceptance.

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