Analisis Penerapan Akuntansi Pada Yayasan Madrasah Tsanawiyah Istiqomah Desa Parit Kebumen Rupat

This research was conducted at the Madrasah Tsanawiyah Istiqomah in the village of parit kebumen Rupat which aims to determine the suitability of the application of accounting at the Madrasah Tsanawiyah Istiqomah in the village of Parit Kebumen Rupat with ISAK 35. The types and sources of data used are primary and secondary data. Data collection techniques in this study were interviews and documentation. After all data is collected then the data is analyzed using the descriptive method, namely examining and describing the data obtained from the school and then comparing it with the relevant theoretical theories, then a conclusion is draw. The result of the study show that the application of accounting at the madrasah tsanawiyah istiqomah in the village parit kebumen rupat has not fully referred to ISAK 35, namely the madrasah tsanawiyah istiqomah in the village of parit kebumen rupat does not do journaling, but is recorded in a daily cash book containing cash receipts and disbursements. Madrasah tsanawiyah istiqomah in the village of parit kebumen rupat has not compiled a cash flow report and has not made notes on financial reports so it is not known what accounting policies are applied. So that it needs to be refined and evaluated so that the application of accounting at the madrasah tsanawiyah istiqomah in the village of parit kebumen rupat can be implemented in accordance with ISAK 35