Analisis Penerapan Akuntansi Pada Madrasah Aliyah Negeri (man) Bengkalis Kecamatan Bengkalis Kabupaten Bengkalis

This study aims to determine whether the application of accounting At the State Madrasah Aliyah (MAN) Bengkalis with Government Regulations Number. 71 of 2010 concerning Accrual-Based Government Accounting Standards to the Central Government and Minister of Finance Regulation No. 270 / PMK.05 / 2014. This research was conducted in the financial section of the State Madrasah Aliyah (MAN) Bengkalis. The types and sources of data used are primary data and secondary data. Data collection techniques are by direct interviews and documentation or photocopy of financial data at the State Madrasah Aliyah (MAN) Bengkalis. In the preparation of research, the author uses the method descriptive, namely comparing the practice with the existing theory, then drawn a conclusion to be presented in the thesis. Based on the research conducted, it is known that application accounting for the State Madrasah Aliyah (MAN) Bengkalis is not yet fully in accordance with Government Regulation Number. 71 of 2010 and PMK No. 270 / PMK.05 / 2014, including Madrasah Aliyah Negeri (MAN) Bengkalis no journal making transactions both accrual and cash transaction journals, current statements cash and report notes to financial statements. Thus it is necessary perfected so that the Application of Accounting can be implemented and in evaluation in accordance with Government Regulation Number. 71 of 2010