ANALISIS PERLAKUAN AKUNTANSI PENDAPATAN FRANCHISE PADA DREAM WAFFLE

ROZANNA, LITHA FARA (2018) ANALISIS PERLAKUAN AKUNTANSI PENDAPATAN FRANCHISE PADA DREAM WAFFLE. D3 thesis, Universitas Negeri Jakarta.

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Abstract

LITHA FARA ROZANNA. 8323154986. Analisis Perlakuan Akuntansi Pendapatan Franchise pada Dream Waffle. Program Studi DIII Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta. This research is motivated by the development of franchise business that is growing rapidly in Indonesia either foreign franchise or local franchise. Dream Waffle is one of the growing franchise companies, because of this Dream Waffle is required to be able to present financial statements with financial accounting standards in Indonesia. This study aims to determine the treatment and accountability of Dream Waffle income with SAK ETAP. This research is written based on interviews and observations made by the author. The research method used is descriptive analysis method. From the results of the study can be concluded that the accounting treatment of franchise income on Dream Waffle has not been in accordance with SAK ETAP yet. This discrepancy may affect the recording of net income from the company. Keywords: Accounting treatment, income, SAK ETAP

Item Type: Thesis (D3)
Additional Information: Pembimbing : Hafifah Nasution SE, M.S.Ak
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Divisions: Fakultas Ekonomi > D3 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 21 Sep 2018 08:06
Last Modified: 04 Dec 2018 09:23
URI: http://repository.fe.unj.ac.id/id/eprint/6154

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