EVALUASI PENGAKUAN DAN PENGUKURAN PENDAPATAN SBU TRANSJAKARTA KORIDOR 1 & 8 MENURUT PSAK NO. 23

SUPRYANTO, MEIRINE (2016) EVALUASI PENGAKUAN DAN PENGUKURAN PENDAPATAN SBU TRANSJAKARTA KORIDOR 1 & 8 MENURUT PSAK NO. 23. D3 thesis, Universitas Negri Jakarta.

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Abstract

MEIRINE SUPRYANTO. 8323136368.Evaluation of Revenue Recognition and Measurement in SBU Transjakarta corridor 1 & 8. Program Studi DIII Akuntansi. Jurusan Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta. This paper goal is to know about how Perum DAMRI SBU Transjakarta coridor 1 & 8 recognize their revenue. This paper also focused to how the measurement of everyday revenue and also the conncetion to PSAK no. 23. The result of this research we know that Perum DAMRI SBU Transjakarta coridor 1 & 8 use accrual basis method to recognize their revenue. To record the revenue they use rupiah per kilometer system. From this research we also know revenue measurement of Perum DAMRI SBU Transjakarta corridor 1 &8 is accordance to PSAK no. 23 because the measurement of revenue already accurate and also the measurement in accordance to the agreement of both party and also the revenue can be traded, method of paid are accordance to PSAK no. 23 . Revenue recorded only in revenue calculation report so it’s not accordance to accounting principle. Keyword : Revenue Recognition, Revenue Measurement, PSAK no.23

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