Analisis Akuntansi Pada Mts. Yayasan Pondok Alqur’an Al-Majidiyah Kecamatan Bagan Sinembah Kabupaten Rokan Hilir

ondok Alquran Al-Majidiyah Foundation is a Private Education Foundation engaged in Islamic religious education and is a non-profit organization. The accounting process at the Pondok Alqur'an Al-Majidiyah Foundation at the time of recording financial transactions does not carry out journaling, but begins by recording financial transactions that occur in the daily cash report book and then transferred into the monthly cash book. Pondok Alqur’an Foundation AlMajidiyah has not prepared financial statements in accordance with PSAK No.45 About Non-Profit Organization Financial Reports.The financial statements prepared by Yayasan Pondok Alqur’an Al-Majidiyah consist of income statements and balance sheets. Revenue from Pondok Alqur’an Al-Majidiyah Foundation comes from SPP receipts. This study aims to determine whether the application of accounting carried out by the Pondok Alqur'an Al-Majidiyah Foundation is in accordance with general accepted accounting principles. The data needed are primary data and secondary data. The technique of collecting data using documentation interviews.From the results of research and discussion it is known that the financial statements of non-profit organizations consist of (1) Financial Position Reports, (2) Activity Reports, (3) Cash Flow Reports, (4) Notes to Financial Statements. An understanding of accounting conducted by the Pondok Alqur'an Al-Majidiyah Foundation is not yet in accordance with general accepted accounting principles. For this reason, the writer suggests recording in accordance with general accepted accounting.