Riana, Riana (2023) Analisis Penerapan Akuntansi Pada Mi(madrasah Ibtidaiyah) Al-muhsinin Yayasan Al-muhsinin Desa Rimba Melintang Kecamatan Rimba Melintang Kabupaten Rokan Hilir. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine the compatibility between the accounting applied by MI Al-Muhsinin and generally accepted accounting principles. The type of data collected in this study is primary data, this type of primary data consists of data obtained from the management of MI Al-Muhsinin Rimba Melintang, statements regarding accounting policies and secondary data such as the Deed of Establishment of MI Al-Muhsinin, financial reports and records -Other written records. The results showed that in the process of recording MI Al-Muhsinin did not make journals, ledgers and trial balances. MI Al Muhsinin does not calculate the depreciation of its fixed assets, so the value of fixed assets does not show the actual value. Meanwhile, in the process of preparing MI's financial statements, it only prepares a balance sheet and income statement. MI Al-Muhsinin does not prepare equity reports, cash flow statements and notes to financial statements. The application of accounting at MI Al-Muhsinin Al-Muhsinin Foundation, Rimba Melintang Village, Rimba Melintang District, Rokan Hilir Regency has not fully complied with Generally Accepted Accounting Principles.

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