Pratama, Dikho Riyuda (2023) Analisis Penerapan Akuntansi Pada Mts Hasanah Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This research aims to find out whether the application of accounting at MTs Hasanah Pekanbaru is in accordance with generally accepted accounting principles. This research uses qualitative research methods. In this research, 2 types of data are used, namely primary data and secondary data. The data collection techniques in this research are 2, in the form of direct interviews with parties who know the school's financial policies and documentation to carry out the secondary data collection process, followed by the application of school accounting. The data analysis technique in this research is the descriptive method, namely the data obtained directly is then expressed in table form and described descriptively and then compared with the theories that support the discussion. The results of this research show that MTs Hasanah keeps its daily records through daily cash, the school does not prepare adjusting journals for its fixed assets. The financial reports prepared by the school in the form of profit and loss statements and balance sheets still use the business entity format. The school has also not prepared cash flow reports and notes on financial reports

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