Analisis Penerapan Akuntansi Pada Madrasah Diniyah Takmiliyah Awaliyah (MDTA) Nurul Iman Kecamatan Senapelan Pekanbaru

This research was conducted at Madrasah Diniyah Takmiliyah Awaliyah (MDTA) Nurul Iman, Senapelan District, Pekanbaru. The background of this research is the application of a simple Madrasah accounting process. The accounting process carried out by Madrasah Diniyah Takmiliyah Awaliyah (MDTA) Nurul Iman consists of recording daily cash, making profit and loss reports, balance sheets and asset reports. The purpose of this study was to determine the suitability of the application of financial accounting at Madrasah Diniyah Takmiliyah Awaliyah (MDTA) Nurul Iman, Senapelan District, Pekanbaru with generally accepted accounting principles. The research design is descriptive qualitative so that the research is able to produce in-depth descriptions or explanations based on data that has been collected from the results of comparative analysis according to theory. The data used in this study consisted of primary data and secondary data. Data collection techniques used interview techniques and direct documentation from information on Madrasah Diniyah Takmiliyah Awaliyah (MDTA) Nurul Iman, Senapelan District, Pekanbaru. Data analysis uses descriptive methods where the data that has been collected will be compared with relevant theories according to the problem which can then be drawn a conclusion. Based on the results of research that has been carried out the accounting process at Madrasah Diniyah Takmiliyah Awaliyah (MDTA) Nurul Iman, Senapelan District, Pekanbaru is not complete and is still very simple. Madrasas do not make journals, ledgers, adjusting journals, trial balances, cash flow statements and notes to financial statements. It can be concluded that the application of accounting at Madrasah Diniyah Takmiliyah Awaliyah (MDTA) Nurul Iman, Senapelan District, Pekanbaru is not in accordance with generally accepted accounting principles