Analisis Penerapan Akuntansi Keuangan Yayasan Kasih Ibu Pekanbaru

Kasih Ibu Foundation (Extraordinary School) Pekanbaru is a non-profit organization engaged in education having the address Marpoyan Damai Jl. Kartama Gang Baitul Mutaqim Pekanbaru. The purpose of this study was to determine the appropriateness of accounting applied by the Kasih Ibu Foundation (Sekolah Luar Bias) with general acceptable accounting principles. The types of data collected in this study include primary data, which is information data collected from the foundation which is still in the form and also requires further processing, this type of primary data includes data obtained from the Foundation of the Mother's Love Foundation, information- information in the form of a report is then processed and rearranged, and Secondary Data, which is data obtained by the company in finished form such as: Deed of establishment of foundations, financial statements, and other written records. While the source of the data in this study is sourced from notes, written documents, oral and written information that has been provided by the chairman of the board, treasurer of the foundation, and other parties that have to do with the data needed, namely for 2018. From the understanding of accounting carried out by the Kasih Ibu Foundation (Extraordinary School) is not in accordance with generally accepted principles. This is due to the fact that the foundation at the end of the period did not make any adjustments to the equipment that was used, the costs paid in advance and the depreciation of fixed assets and the preparation of financial statements conducted by the foundation was still using business organization format. For this reason, the writer recommends keeping records in accordance with generally accepted accounting principles, so that mistakes or deviations do not occur and can facilitate the organization to make effective and efficient decisions