Analisis Penerapan Akuntansi Pada Yayasan Pondok Pesanteren Alliful Ikhwan SAA Kecamatan Silangkitang Labuhan Batu Selatan Sumatra Utara

Suwandi, Suwandi (2019) Analisis Penerapan Akuntansi Pada Yayasan Pondok Pesanteren Alliful Ikhwan SAA Kecamatan Silangkitang Labuhan Batu Selatan Sumatra Utara. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine whether accounting treatment finance applied to the Alliful Ikhwan SAA Education Foundation is appropriate with general acceptable accounting principles. This research will be conducted by the author of the Alliful Ikhwan SAA Foundation, which domiciled at Jl.Pandan Sari Silangkitang Kecamatan Labuhan Batu Selatan. In analyzing the data and information obtained, the writer will use descriptive method, i.e. data collected, grouped and compiled such that it can be compared with theories related to the discussion. Based on the results of research and discussion that has been discussed in the previous chapter, produced the following conclusions, including cycles the accounting at the Alliful Ikhwan Education Foundation is incomplete and not yet sequentially in accordance with applicable standards because of the Alliful Education Foundation The Brotherhood only recorded it in the General Cash book, Cash Receipts Journal and Cash Expenditures, but does not make a Ledger and Ledger Ledger, Adjustment Journal and Balance List. In terms of disclosure, the Foundation Alliful Ikhwan's education has not yet made a cash flow statement and notes on financial statements, and for the presentation of financial statements Education Foundation Alliful Ikhwan made two financial reports, namely the Activity Report and Financial Position Report. Alliful Ikhwan Education Foundation has fulfilled it regulations for making financial statements. But the financial report component which is made incomplete and does not meet the financial statement components according to PSAK 45, due to limited funds managed and human resources.

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