Analisis Penerapan Akuntansi Pendidikan Sekolah Dasar Islam Terpadu Insan Madani Pada Yayasan Muamar Khadafi Pekanbaru
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Institusion
Universitas Islam Riau
Author
Zamlita, Mia
Subject
HF5601 Accounting
Datestamp
2022-04-13 07:26:19
Abstract :
The purpose of this study was to determine whether the accounting application carried out by SDIT Insan Madani is in accordance with the General Accepted Accounting Principles. The type of data collected in this study is primary data, namely data and information obtained directly from related sources. These data include school activities, organizational structure, business activities and accounting policies and financial reports. Primary data were obtained by conducting structured interviews with the school to gather information. And secondary data, namely processed data originating from the Insan Madani Integrated Islamic Elementary School Pekanbaru, such as financial reports, namely balance sheets, activity reports, trial balances, organizational structures, general history and deeds of establishment. The source of this data is obtained from the board appointed by the management. Based on the results of the study, it can be concluded that SDIT Insan Madani Pekanbaru in the process of recording its accounting is not in accordance with the accounting cycle that applies correctly, schools do not keep a journal for every transaction, do not make adjustments to current assets for stationery, have not depreciated their fixed assets. , so that the fixed asset value does not show its true value. Meanwhile, in presenting their financial reports, the school only prepares a balance sheet and activity reports. However SDIT Insan Madani Pekanbaru does not prepare cash flow reports and notes on financial statements. Based on the research that has been done, it can be concluded that the application of accounting at SDIT Insan Madani Pekanbaru is not in accordance with the General Acceptable Accounting Principles.
The purpose of this study was to determine whether the accounting application carried out by SDIT Insan Madani is in accordance with the General Accepted Accounting Principles. The type of data collected in this study is primary data, namely data and information obtained directly from related sources. These data include school activities, organizational structure, business activities and accounting policies and financial reports. Primary data were obtained by conducting structured interviews with the school to gather information. And secondary data, namely processed data originating from the Insan Madani Integrated Islamic Elementary School Pekanbaru, such as financial reports, namely balance sheets, activity reports, trial balances, organizational structures, general history and deeds of establishment. The source of this data is obtained from the board appointed by the management. Based on the results of the study, it can be concluded that SDIT Insan Madani Pekanbaru in the process of recording its accounting is not in accordance with the accounting cycle that applies correctly, schools do not keep a journal for every transaction, do not make adjustments to current assets for stationery, have not depreciated their fixed assets. , so that the fixed asset value does not show its true value. Meanwhile, in presenting their financial reports, the school only prepares a balance sheet and activity reports. However SDIT Insan Madani Pekanbaru does not prepare cash flow reports and notes on financial statements. Based on the research that has been done, it can be concluded that the application of accounting at SDIT Insan Madani Pekanbaru is not in accordance with the General Acceptable Accounting Principles.
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