@thesis{thesis,
		author={Qotimah  Ade Wahyu Churnia},
		title ={ANALISIS PENGAKUAN PENDAPATAN PERUSAHAAN DARI PEMANFAATAN LIMBAH PRODUKSI DALAM SAK ETAP PADA CV. FRITA ARTA PRIMA DI SURABAYA},
		year={2019},
		url={http://eprints.ubhara.ac.id/532/},
		abstract={On the company CV. Frita Arta Prima has many leftovers from the production process. The remaining ingredients are in fine wood powder and coarse wood powder. Where from the rest of this material the company will get a source of income for the company. Income is gross inflows of economic benefits arising from normality activites during a period when the inflows result in an increase in equity,which does not originate from investment contributions. From the above activities a problem will arise regarding how the recognition and recording of these revenues are in accordance with SAK ETAP in 2016. Here the author provides an overview or result of research on these activities where the sale of the the remaining material into other income in the company?s income statement. Where the company has sold wood powder Rp. 150.000/ Kg and has sold 480 Kg for one years.}
		}