Elma, Sriwahyuni (2024) Analisis Penerapan Akuntansi Pada MTS LPM Gema Kecamatan Kampar Kiri Hulu Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This research aims to apply financial accounting at Madrasah Tsanawiyah (MTs) Lpm Gema based on generally accepted laccounting principles. The method used in this research is a qualitative descriptive method. Where this research began by collecting data through linterviews and documentation activities. Then the data is studied and scrutinized so that a phenomenon is obtained, then this phenomenon will be compared with relevant theories so that a conclusion can be drawn. The results of the research are that the basis for recording applied by Madrasah Tsanawiyah (MTs) Lpm Gema is a cash basis. The application of accounting at Madrasah Tsanawiyah (MTs) Lpm Gema isl not complete and has not been sequential in accordance with applicable standards, where Madrasah Tsanawiyah (MTs) Lpm Gema is in progress. the recording does not calculate the depreciation value of fixed lassets, Madrasah Tsanawiyah (MTs) Lpm Gema only makes balance sheets and profit and loss reports, and does not make cash flow reports and notes to financial reports. In this way, based on the description of the discussion and the results of the lresearch, it can be stated that the application ofl accounting at Madrasah Tsanawiyah (MTs) Lpm Gema is not in accordance with generally accepted accounting principles.

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