Analisis Penerapan Akuntansi Pada Madrasah Aliyah (Yayasan Pondok Pesantren Darussalam)

ABSTRACT This research was conducted at Madrasah Aliyah (Yayasan Pondok Pesantren Darussalam Sitiung), which is located at the intersection of Tugu Sungai Duo, Sitiung 1 District, Dharmasraya Regency. The objective is to examine the suitability of accounting carried out by Madrasah Aliyah with general accounting principles. The type of data used in this study are primary data and secondary data. While the data analysis used descriptive methods in order to compare those obtained by the school with theories that support the discussion. Based on the results of research and discussion. It can be concluded that the financial statementsused in this Madrasah Aliyah use financial reports (1) daily cash books (2) cash flow (3) profit / loss statements, and (4) balance sheets. The understanding of accounting carried out by Madrasah Aliyah in general is not in accordance with generally accepted accounting principles