Analisis Penerapan Akuntansi Pada Yayasan Nurul Iman, Kecamatan Batang Gansal, Kabupaten Indragiri Hulu

The purpose of this research is to find out how the appropriateness of accounting application on an object, which object in this study is Nurul Iman Foundation, in Danau Rambai village, Batang Gansal District, Indragiri Hulu. Data collection techniques carried out by the author are interview and documentation. This research is descriptive research. In this study financial accounting is described, especially financial accounting based on PSAK No. 45 about Fondation Accounting. Therefore, the foundation financial accounting should be guided by PSAK No. 45. The results of research that have been reviewed by the author show that the basis of recording used by the Nurul Iman Foundation is the cash basis. And the accounting cycle of the Nurul Iman Foundation is incomplete and not sequential in accordance with generally accepted standards.the problem raised by the author in this study is that the Nurul Iman Foundation has not made a cash flow statement and notes to financial statements,so that it is not in accordance with the generally accepted accounting principles of the foundation, namely PSAK No. 45