Analisis Penerapan Akuntansi Pada Yayasan Pendidikan Sma Budi Dharma Di Kota Dumai

Nurhafni, Siti (2019) Analisis Penerapan Akuntansi Pada Yayasan Pendidikan Sma Budi Dharma Di Kota Dumai. 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 the Budi Dharma High School Education Foundation in the City of DUMAI with the Acceptable General Accounting Principles. The types of data collected in this study are primary data and secondary data, techniques for collecting data through direct interviews and documentation, while the sources of data in this study come from written records and documents provided by the Budi High School Education Foundation. Dharma in the City of DUMAI. Starting from recording money in and out until the last one prepares the financial statements that stand from the income statement and balance sheet. The results of the study indicate that Budi Dharma High School Education Foundation in DUMAI City in the process of recording the foundation's accounting does not keep a journal for each transaction. While in preparing financial statements prepared or presented by Budi Dharma High School Education Foundation in Dumai city, only Balance Sheet and Profit and Loss reports and do not compile financial position reports, activity reports, cash flow reports and notes to financial statements. Based on the research that the authors did, it can be concluded that the application of accounting to the Budi Dharma High School Education Foundation in the City of DUMAI is not yet in accordance with the Generally Accepted Accounting Principles.

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