Marlisa, Riani Rizki (2023) Analisis Penerapan Akuntansi Pada Yayasan Panti Asuhan Anak Yatim Assidiqiyah di Kabupaten Siak. Other thesis, Universitas Islam Riau.

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Abstract

This research was conducted with the aim of seeing the suitability of the application of accounting with generally accepted accounting principles at the Assidiqiyah Orphanage Foundation in Siak district. The method used is the descriptive method. The descriptive method is a problemsolving procedure that is investigated by describing the condition of the subject or object of research, which can be an institution, or something else based on visible facts. The research design used is qualitative research using primary data and secondary data. Based on the research results, it shows that the Assidiqiyah Siak Orphanage Foundation does not keep journals, ledgers and has not calculated depreciation of fixed assets so it has not shown the true value. The financial reports presented by the Assidiqiyah Siak Orphanage Foundation consist of a profit and loss report and balance sheet, but do not produce a financial position report, net asset change report and cash flow report, so the application of accounting at the Assidiqiyah Orphanage Foundation in Siak Regency is not appropriate. with Generally Accepted Accounting Principles.

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