Analisis Penerapan Akuntansi Pada SD Islam Terpadu Fathur-rahman Di Tembilahan

The purpose of this study was to determine the suitability of the application of accounting in the Fathur-Rahman Integrated Islamic Elementary School in Tembilahan with the principles of General Acceptance accounting. The data obtained are grouped according to the discussion then data analysis will be performed. In analyzing data, the writer uses descriptive method, which is analyzing the data and parsing the data obtained then compared with various references. The types of data collected in this study include: Primary data, primary data is the data that the authors obtained from interviews with staff of the Fathur-Rahman Integrated Islamic Elementary School in Tembilahan. These primary data types include data obtained from the Fathur-Rahman Integrated Islamic Elementary School in Tembilahan, in the form of reports, which are then processed and rearranged. Secondary data is data that the author obtained in the form of data consisting of school history, organizational structure, school financial statements consisting of statements of financial position, profit and loss, a diary and a list of assets. The results of this study can be concluded that the application of accounting in Fathur-Rahman Integrated Islamic Elementary School in Tembilahan is not in accordance with General Acceptable Accounting