Analisis Penerapan Akuntansi Keuangan Pada Yayasan Bintang Pelita Nusa Pekanbaru.

Bintang Pelita Nusa Foundation is a foundation engaged in education. In recording the transactions that occur are recorded in the diary and financial statements. This study aims to determine whether the application of accounting carried out by the Bintang Pelita Nusa Foundation is in accordance with generally accepted accounting principles. The data needed are primary data and secondary data. The technique of collecting data uses interviews and documentation. From the understanding of accounting carried out by Bintang Pelita Nusa Foundation, it is not yet in accordance with generally accepted principles. This is due to the fact that the foundation at the end of the period did not make adjustments to the used equipment, prepaid expenses for fixed assets depreciation and the preparation of financial statements carried out by the foundation still use the format of a business organization. For this reason, the writer suggests recording in accordance with generally accepted accounting principles, so that there are no errors or irregularities and can facilitate the organization to make effective and efficient decisions