Wulandari, Aprilia (2023) Analisis Penerapan Akuntansi Pada Mts Hubbulwathan (pondok Pesantren Hubbulwathan) Duri. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted at Madrasah Tsanawiyah Hubbulwathan (Hubbulwathan Islamic Boarding School) which aims to determine whether the application of accounting at Madrasah Tsanawiyah Hubbulwathan is in accordance with generally accepted accounting principles. Types and sources of data used are primary data and secondary data. Data collection techniques carried out include interviews and documentation techniques. After all the data has been collected, then the existing data is analyzed using a descriptive method which is useful for comparing what is obtained from the school with the theory that supports the discussion. Based on the results of the research and discussion that has been carried out, it shows that the financial reports used in Madrasah Tsanawiyah Hubbulwathan use financial reports (a) General Cash Book, (b) Profit/loss report, (c) Cash flow statement, and (d) Balance Sheet. The understanding of accounting carried out by Madrasah Tsanawiyah Hubbulwathan in general is not in accordance with the Generally Accepted Accounting Principles..

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