MANDIRA, KARIN (2019) ANALISIS PENERAPAN PSAK NO. 23 ATAS PENGAKUAN, PENGUKURAN DAN PENGUNGKAPAN PENDAPATAN PADA PT JASA JEJARING WASANTARA. D3 thesis, Fakultas Ekonomi.
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Abstract
KARIN MANDIRA. 8323164938. Analysis of the Applications of Recognition, Measurement and Disclosure of the Revenue in PT Jasa Jejaring Wasantara. Diploma III Accounting Study Program. Faculty of Economy State University of Jakarta. This scientific work is backgrounded by the company to adjust its accounting records in accordance with generally accepted accounting standards, in this case is financial records. The method that used in this study is descriptive qualitative by collecting the results of interviews and analyzing the data obtained from the case studies at PT Jasa Jejaring Wasantara. The results showed that the recognition, measurement, and disclosure of income at PT Jasa Jejaring Wasantara had not fully referred to the Statement of Financial Accounting Standards No. 23. Recognition of company income using the Cash Basis method, that is, income is recognized when cash transactions from the sale of services by the company have been received, whereas in PSAK No. 23 it is stated that for its purposes, the financial statements are recorded on an accrual basis. Measurement of income is recorded based on the fair value of the benefits received or to be received in cash equivalents in rupiah currency. The company has also disclosed income on the notes to the financial statements which have stated the policies used by the company. Keywords: Revenue, Recognition, Measurement, Disclosure
| Item Type: | Thesis (D3) |
|---|---|
| Additional Information: | Pembimbing : Dr. I Gusti Ketut Agung Ulupui, SE.,M.Si.,Ak.,Ca |
| Subjects: | Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting) |
| Divisions: | Fakultas Ekonomi > D3 Akuntansi |
| Depositing User: | Budi Siswanto |
| Date Deposited: | 31 Aug 2019 12:52 |
| Last Modified: | 31 Aug 2019 12:52 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/8028 |
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