Analisis Penerapan Akuntansi Pada Madrasah Ibtidaiyah (MI) Hubbudinul Islam Yayasan Pendidikan Guru Manaf Kecamatan Pasir Limau Kapas Kabupaten Rokan Hilir

The purpose of this study is to determine the appropriateness of the application of accounting at the Madrasah Ibtidaiyah Hubbudinul Islam Manaf Teacher Education Foundation Rokan Hilir Regency. Data collection techniques by means of interviews and documentation, data analysis using descriptive methods where the data is compiled based on the results of data cpllection on financial reports and then compared with relevant theories to the problem and then a conclusion can be drawn. Based on the results of the study, it can be concluded that the recording basis applied by the Madrasah Ibtidaiyah Hubbudinul Islam Teacher education foundation manaf pasir limau cotton distrinct rokan downsstream regency, is using an accrual basis, the accounting cycle Madrasah Ibtidaiyah Hubbudinul Islam has not been sequential according to applicable standards, finansial reports made, namely activity reports and reports on financial position, the application of accounting atMadrasah Ibtidaiyah Hubbudinul Islam the manaf teacher education foundation pasir lime cotton sub-district rokan downstream district is not in accordance with generally accepted accounting principles