Analisis Penerapan Akuntansi Sekolah Menengah Pertama Muhammadiyah 2 Pekanbaru

This article is the result of research conducted at SMP Muhammadiyah 2 Pekanbaru, this research aims at how the accounting methods applied by SMP Muhammadiyah 2 Pekanbaru and in accordance with general accounting principles. This research is a qualitative research based on field studies conducted at SMP Muhammadiyah 2 Pekanbaru. The research method used by the author is to collect primary data and secondary data. Primary data were obtained from direct interviews with the authors and secondary data were obtained from financial data at SMP Muhammadiyah 2 Pekanbaru. The results of this study indicate that SMP Muhammadiyah 2 Pekanbaru has not applied the accounting concept in accordance with PSAK 45 which regulates the accounting for non-profit organizations. The author still finds that the fixed assets presented in the financial statements do not display their true value because they have not been reduced by depreciation or reduction in the useful value of these assets, there is no evidence of ATK and the form of journals is still in the form of single entry and cash based reports