Analisis Penerapan Akuntansi Pada Yayasan Handayani Pekanbaru
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Institusion
Universitas Islam Riau
Author
Mulyani, Sri
Subject
HF5601 Accounting
Datestamp
2022-03-18 10:48:19
Abstract :
The purpose of this study was to determine the suitability of accounting application at the Handayani Pekanbaru Foundation with generally accepted accounting principles. The research was conducted at the Handayani Education Foundation, Pekanbaru. Data collection techniques used are interview techniques, namely data collection techniques by communicating with the data source. Data analysis using descriptive data is compiled and described based on the results of data collection on financial statements, then compared with relevant theories with the problem, which can then be drawn a conclusion. Based on the research results, it can be concluded that the basis for recording transactions used by the Handayani Pekanbaru Foundation for the transactions that occur is the concept (Accrual Basis). Financial statements. The application of accounting at the Handayani Pekanbaru Foundation is not in accordance with generally accepted accounting principles.
The purpose of this study was to determine the suitability of accounting application at the Handayani Pekanbaru Foundation with generally accepted accounting principles. The research was conducted at the Handayani Education Foundation, Pekanbaru. Data collection techniques used are interview techniques, namely data collection techniques by communicating with the data source. Data analysis using descriptive data is compiled and described based on the results of data collection on financial statements, then compared with relevant theories with the problem, which can then be drawn a conclusion. Based on the research results, it can be concluded that the basis for recording transactions used by the Handayani Pekanbaru Foundation for the transactions that occur is the concept (Accrual Basis). Financial statements. The application of accounting at the Handayani Pekanbaru Foundation is not in accordance with generally accepted accounting principles.
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