Analisis Penerapan Akuntansi Keuangan Pada Mi Nur Ilham Yayasan Yaspin Kecamatan Pinggir Kabupaten Bengkalis

Hasibuan, Maynisya Mulbiah (2019) Analisis Penerapan Akuntansi Keuangan Pada Mi Nur Ilham Yayasan Yaspin Kecamatan Pinggir Kabupaten Bengkalis. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine the suitability of the application of accounting applied by MI Nur Ilham Yaspin Foundation District Suburb of Kab. Bengkalis with generally accepted accounting principles. The type of data collected in this study are primary data and secondary data, techniques for collecting data through direct interview techniques and documentation. Whereas the source of the data in this study comes from the notes and written documents that have been given by the MI Nur Ilham in connection with the data needed and needed. Application of accounting at MI Nur Ilham Kec. Suburb of Kab. Bengkalis starts from the proof of transaction then the recording of the general cash book. The results of this study are that MI Nur Ilham has not paid attention to the recording and classification of accounts when making records of general cash books, MI has not made depreciation of fixed assets, the financial statements presented still use the format of the company's financial statements. MI Nur Ilham Yaspin Foundation, Pinggir Sub-District, Bengkalis Regency is not in accordance with the Acceptable General Principles of Accounting.

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