Rahmi, Ulfi (2023) Analisis Penerapan Akuntansi Keuangan Pada Yayasan Pendidikan Sdit Al Izzah Kota Dumai. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at SDIT Al Izzah Educational Foundation, Dumai City. The purpose of this study was to determine the suitability of the application of financial accounting at SDIT Al Izzah Education Foundation in Dumai City with generally accepted accounting principles. The research design used is descriptive qualitative, where the research is able to produce an explanation of the problem that will be examined in depth based on data that has been collected from the results of a comparative analysis according to theory. The data used in this study consisted of primary data and secondary data. Data collection techniques used interview techniques and direct documentation from SDIT Al Izzah Foundation, Dumai City. Data analysis uses a descriptive method, where the data that has been collected will be compared with the relevant theory and then a conclusion will be drawn. Based on the results of the research that has been done, it can be concluded that the application of accounting at SDIT Al Izzah Education Foundation in Dumai City is not in accordance with generally accepted accounting principles. The financial reports presented by the school are also not in accordance with the format of financial reports in ISAK 35. Also, the school does not present cash flow reports and notes on financial reports. Keywords: Accounting, SDIT Al Izzah Foundation City of Dumai, Generalyl accepted accounting principles, ISAK 35.

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