EVALUASI PENGAKUAN, PENGUKURAN DAN PELAPORAN PENDAPATAN BERDASARKAN PSAK NO.23 PADA PT GRAHA INFORMATIKA NUSANTARA PALEMBANG PERIODE 2016-2017
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Institusion
Universitas Sriwijaya
Author
RADEN DIMAS ADITYA (STUDENT ID : 01031481619009)
Wahyudi, Tertiarto
Rina Tjandrakirana DP (LECTURER ID : 0011036502)
Wahyudi, Tertiarto
Rina Tjandrakirana DP (LECTURER ID : 0011036502)
Subject
HB522-715 Income. Factor shares
Datestamp
2019-10-03 02:07:23
Abstract :
This research was conducted with the aim to find out whether the recognition method and incme measurement accrding to PSAK No.23 has been applied by PT Graha Informatika Nusantara at PT.Graha Informatika Nusantara, the method applied is Accrual Basis. The accrual basis of profit concept is recognized when the income transaction occurs. Income measurement is based on the amount of money received from the customer less costs. Income measurement is measured by the fair value of the benefits received or received by the company. The results show that the company has applied the method of recognition and income measurement according to PSAK No.23 where revenue is recognized when realized.
This research was conducted with the aim to find out whether the recognition method and incme measurement accrding to PSAK No.23 has been applied by PT Graha Informatika Nusantara at PT.Graha Informatika Nusantara, the method applied is Accrual Basis. The accrual basis of profit concept is recognized when the income transaction occurs. Income measurement is based on the amount of money received from the customer less costs. Income measurement is measured by the fair value of the benefits received or received by the company. The results show that the company has applied the method of recognition and income measurement according to PSAK No.23 where revenue is recognized when realized.
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