Analisis Penerapan Akuntansi Pada Madrasah Tsanawiyah Nurul Ikhlas Kabupaten Kuantan Singingi

Rahmanda Yuliza, Asih (2022) Analisis Penerapan Akuntansi Pada Madrasah Tsanawiyah Nurul Ikhlas Kabupaten Kuantan Singingi. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine the suitability of the application of accounting at Madrasah Tsanawiyah Nurul Ikhlas, Kuantan Singingi Regency with Generally Accepted Accounting Principles. The type of data collected in this study is primary data, which is a source of research data obtained directly from the original source (not through intermediary media). And secondary data is a source of research data obtained by researchers indirectly through intermediary media (obtained and recorded by other parties). The accounting process applied by Madrasah Tsanawiyah Nurul Ikhlas begins by recording in the monthly cash flow report transferred into diary records which are recorded for a period of one year and then Madrasah Tsanawiyah Nurul Ikhlas records financial statements consisting of profit and loss and balance sheet. For fixed assets at Madrasah Tsanawiyah Nurul Ikhlas, Kuantan Singingi Regency, the acquisition value is presented without any deduction or accumulated depreciation. Madrasah Tsanawiyah Nurul Ikhlas, Kuantan Singingi Regency has not kept journals, ledgers, and presentation of financial reports. From this study, it shows that the accounting applied by Madrasah Tsanawiyah Nurul Ikhlas, Kuantan Singingi Regency, is not fully in accordance with generally accepted accounting principles.

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