Reymond, Reymond (2023) Analisisi Penerapan Akuntansi Pada Sekolah Dasar Al-irsyad Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted to determine the suitability of accounting practices applied by SD Al-Irsyad Pekanbaru with generally accepted accounting principles. The research method employed was qualitative descriptive analysis using secondary data obtained from the financial statements of SD Al-Irsyad Pekanbaru. The findings of this study reveal that (1) Financial transactions recorded by SD Al-Irsyad Pekanbaru are based on cash basis, where transactions are recorded only when cash is actually received. (2) The accounting records applied by SD Al-Irsyad Pekanbaru begin with the Daily Transaction Book, which is recorded monthly and consists of cash receipts and expenditures. These records are then transferred to the Income Statement for a one-year period, which includes revenues and operating expenses. Subsequently, the recording of the Financial Position Statement is conducted for a specific period. (3) SD Al-Irsyad Pekanbaru does not prepare journals, general ledgers, trial balances, cash flow statements, and has not presented any notes to the school's financial statements, nor has it calculated depreciation for fixed assets. As a result, the net assets presented by SD Al-Irsyad Pekanbaru do not reflect their true value. (4) The accounting practices at SD Al-Irsyad Pekanbaru are not in accordance with Generally Accepted Accounting Principles. This research suggests the need for improvement in the application of generally accepted accounting principles and the use of appropriate accounting instruments and records to ensure more accurate and reliable school financial statements

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