Analisis Penerapan Akuntansi atas Pendapatan pada PT XYZ Berdasarkan PSAK No. 23 Periode 2009
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Institusion
STIE Indonesia Banking School
Author
Mantalia, Nonda
Subject
HF5601 Accounting
Datestamp
2020-11-02 08:57:10
Abstract :
Revenues are inflows from sale of goods or services, or other operation which is ongoing in one periode of the companies. Recognition is when transaction should be recognized as revenue. After the companies recognize transaction as revenue, they need to measure how much should be recognized as revenue. Problem recognition and measurement of revenue always related each other. Therefore, a standar is required in recording of revenue. IAI (Ikatan Akuntan Indonesia) has issued a standard on the 1st October 1994 about the preparation of financial statements. The standar which regulated about revenue is PSAK No. 23 (revised 2009). The research method used was qualitative analytical descriptive method, which collects data in accordance with the fact that there was to later be analyzed and interpreted the data and facts obtained so that it can be made a conclusion and suggestion by comparing the data with relevant standards, it is PSAK No. 23 (revised 2009). Based on the analysis and evaluation, the author concluded that the measurement and disclosure of revenue carried out PT. XYZ is sufficient to meet PSAK No. 23 (revised 2009). Otherwise, recognition of revenue carried out PT. XYZ is not sufficient to meet PSAK No. 23 (revised 2009). Keywords: revenue recognition, revenue measurement, PSAK No. 23 (revised 2009)
Revenues are inflows from sale of goods or services, or other operation which is ongoing in one periode of the companies. Recognition is when transaction should be recognized as revenue. After the companies recognize transaction as revenue, they need to measure how much should be recognized as revenue. Problem recognition and measurement of revenue always related each other. Therefore, a standar is required in recording of revenue. IAI (Ikatan Akuntan Indonesia) has issued a standard on the 1st October 1994 about the preparation of financial statements. The standar which regulated about revenue is PSAK No. 23 (revised 2009). The research method used was qualitative analytical descriptive method, which collects data in accordance with the fact that there was to later be analyzed and interpreted the data and facts obtained so that it can be made a conclusion and suggestion by comparing the data with relevant standards, it is PSAK No. 23 (revised 2009). Based on the analysis and evaluation, the author concluded that the measurement and disclosure of revenue carried out PT. XYZ is sufficient to meet PSAK No. 23 (revised 2009). Otherwise, recognition of revenue carried out PT. XYZ is not sufficient to meet PSAK No. 23 (revised 2009). Keywords: revenue recognition, revenue measurement, PSAK No. 23 (revised 2009)
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