PERLAKUAN AKUNTANSI ATAS PIUTANG USAHA TERHADAP KEWAJARAN LAPORAN KEUANGAN PADA PT. TELKOMEDIKA DI SURABAYA
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Institusion
Universitas Bhayangkara Surabaya
Author
Pratiwi, Fani
Subject
Financial
Datestamp
2020-09-28 04:21:27
Abstract :
This study aims to determine the accounting treatment of trade receivables at PT. Telkomedika Surabaya and find out the presentation of trade accounts related to the fairness of financial statements at PT. Telkomedika Surabaya. The fairness of financial statements refers to the statement of financial accounting standards applicable in Indonesia. This research methods used include the framework of thinking, research approaches, types and sources of data, boundaries and research assumptions, unit of analysis, data collection techniques and data analysis techniques. The result of the research at PT. Telkomedika Surabaya recognizes its receivables not at fair value, the basic for recording receivables is on an accrual basic and there is no backup of accounts receivable from receivables, the presentation of accounts receivable in its financial statements is not in accordance with the financial accounting standards that apply in Indonesia.
This study aims to determine the accounting treatment of trade receivables at PT. Telkomedika Surabaya and find out the presentation of trade accounts related to the fairness of financial statements at PT. Telkomedika Surabaya. The fairness of financial statements refers to the statement of financial accounting standards applicable in Indonesia. This research methods used include the framework of thinking, research approaches, types and sources of data, boundaries and research assumptions, unit of analysis, data collection techniques and data analysis techniques. The result of the research at PT. Telkomedika Surabaya recognizes its receivables not at fair value, the basic for recording receivables is on an accrual basic and there is no backup of accounts receivable from receivables, the presentation of accounts receivable in its financial statements is not in accordance with the financial accounting standards that apply in Indonesia.
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