Kurniawan, Fredy (2023) Analisis Penerapam Akuntansi Pada Taman Kanak-kanak Dahlia Desa Kasikan Kecamatan Tapung Hulu Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at Dahlia Kindergarten, Kasikan Village, Tapung Hulu District, Kampar Regency. This research is the application of Dahlia Kindergarten accounting process which is still simple. The accounting process carried out consists of recording cash into a daily cash book, compiling income statements, statements of financial position and reports of fixed assets. The purpose of this study was to determine the suitability of the application of accounting in Dahlia Kindergarten 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. The data used in this study are primary data and secondary data. Data collection techniques used interview techniques and direct documentation from Dahlia Kindergarten. Data analysis uses a descriptive method where this method is carried out to find out something by describing it in detail based on existing facts. Based on the results of the research conducted, the accounting process at Dahlia Kindergarten is incomplete and simple. Dahlia Kindergarten does not make journals, ledgers, adjusting journals, trial balances, cash flow statements and notes to financial statements.

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