Nalisis Penerapan Akuntansi Pada Yayasan Setia Dharma Pekanbaru

This research was conducted to determine the suitability of the application of financial accounting in SMK Setia Dharma Pekanbaru in accordance with PSA K NO.45. Based on the data that the writer has collected from the Setia Dharma Foundation in Pekanbaru, then the data is grouped according to the sub discussion and so on. The data that has been grouped is analyzed using the comparative descriptive method. This analysis compares data obtained from the Foundation with various theories that support the discussion. From the results of these discussions a conclusion was drawn to prove the truth of the research hypothesis. Based on the data that the writer has c ollected from the Setia Dharma Foundation in Pekanbaru, then the data is grouped according to the sub discussion and so on. The data that has been grouped is analyzed using the comparative descriptive method. This analysis compares data obtained from the F oundation with various theories that support the discussion. From the results of these discussions a conclusion was drawn to prove the truth of the research hypothesis. Pekanbaru Setia Dharma Foundation does not prepare financial reports in accordance with PSAK 45, namely statements of financial position, activity reports, cash flow statements and notes to financial statements. The application of accounting at Pekanbaru Setia Dharma Foundation is not in accordance with the General Accepted Accounting Princi ples