ANALISIS PENERAPAN AKUNTANSI PADA PAUD RAUDHATUL ATHFAL (RA) ANNISA DESA BULU ALLAPPORENGE KEC. BENGO KAB. BONE

Ilda Sasmita. 2025. Analysis of Accounting Implementation at PAUD Raudhatul Athfal Annisa in Bulu Allapporenge Village, Bengo District, Bone Regency, supervised by Nur Rachma and Hariatih.
This study aims to determine the conformity of accounting implementation at PAUD Raudhatul Athfal Annisa in Bulu Allapporenge Village, Bengo District, Bone Regency, with generally accepted accounting principles.
The study employed a descriptive qualitative data analysis method, with data obtained through interviews and documentation.
The research findings demonstrate that accounting implementation at PAUD Raudhatul Athfal is still rudimentary, with financial reports only recording cash inflows and outflows. There is no more structured financial reporting, such as balance sheets and cash flow statements. Therefore, it can be concluded that the accounting records at PAUD Raudhatul Athfal Annisa in Bulu Allapporenge Village, Bengo District, Bone Regency, are not yet in accordance with generally accepted accounting principles.