Analisi Penerapan Akuntansi Pada Yayasan Madrasah Aliyah Hidayatul Islam Tanjung Balai Karimun (KEPRI)

The purpose of this study was to determine the suitability of the accounting applied by the Islamic Hidayatul Aliyah Islamic Foundation with the Accepted General Principles of Accounting. The types of data collected in this study include primary data, ie data and information collected from the foundation are still in the standard form and still require further processing, this type of primary data includes data obtained from the management of the Hidayatul Islam Tanjung Madrasah Aliyah Foundation. Balai Karimun, statements in the form of reports are then processed and rearranged. And secondary data, namely data obtained from the company in a form that is like; founding deed, financial statements, and other written records. While the source of the data in this study is sourced from notes, written documents, statements of lias and writings that have been given by the Chairperson of the Management, Treasurer of the foundation, and parties other related to the data needed is for 2015-2016. As for the results of the research stated by the author that the Islamic Hidayahtul Islamic Foundation in the yaysan registration process only makes fixed assets but not with the nominal so there is no record of depreciation for its fixed assets, so the asset value still does not show the true value. While in the process of preparing financial statements, the foundation only records general diaries or cash and Profit / Loss Reports and does not prepare Financial Statements of the Balance Sheet, Cash Flow Statement and Notes to Financial Statements