PERLAKUAN AKUNTANSI PENDAPATAN DAN PENYAJIANNYA DALAM KEWAJARAN LAPORAN KEUANGAN PADA PT. ANDOWA NATHA WISTARA

Budi Tri Rahardjo, Ak., M.Ak., CA, Rosmawati Rosmawati

Abstract


This research was based on the results of the discussion that has been done by the researcher, it can be concluded the recognition and measurement of income at PT. Andowa Natha Wistara is in conformity with Statement of Financial Accounting Standards No.23. Where the recognition of corporate income using the accrual basis method of income is recognized at the time of the transaction of the sale of services by the company. Recognition of revenues has been referred to in the Statement of Financial Accounting Standard No.23 in terms of the sale value of services recorded as such income can be estimated with certainty and most likely to be realized. Measurement of income uses the historical measurement basis based on the fair value of benefits received or to be received in cash and cash equivalents.


Keywords


Revenue; Recognition; Measurement; Akuntansi pendapatan; laporan keuangan

References


Amri Setiono, Suhadak, Nengah Sujana, 2015, Metode Pengakuan Pendapatan dan Beban Terhadap kewajaran Laporan Keuangan, Jurnal Administrasi Bisnis Vol 24 No. 1Juli 2015, Gresik

Dina Fitria, 2012, Buku Pintar Akuntansi, Jakarta : Laskar Aksara

Fahmi, Irham, 2012, Pengantar Pasar Modal, Bandung : Alfabeta

Hery, 2013, Teori Akuntansi Suatu Pengantar, Jakarta : Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia

Ikatan Akuntansi Indonesia, Pernyataan Standar Akuntansi Keuangan , 2015

Kadek Arsani, I Wayan Putra, 2013, Perlakuan Akuntansi Pendapatan dan Beban Berbasis SAK ETAP dan Implikasinya pada Laporan Keuangan KSP Duta Sejahtera, E-Jurnal Akuntansi Universitas Udayana, Bali

Kasmir, 2012, Analisis Laporan Keuangan, Jakarta : PT Raja Grafindo Persada

Kieso, Donald E Weygandt, Jery J Warfield, & Terry D, 2012, Akuntansi Intermediate, Jakarta : Erlangga

Rina Susilawati, Tri Lestari, Achmad Usman, 2014, Penerapan Metode Pengakuan Pendapatan dan Beban Terhadap Kewajaran Laporan Keuangan PG. Watoetoelis, Sidoarjo

Rudianto, 2012, Pengantar Akuntansi , Jakarta : Erlangga

Subramanyam , 2014, Analisis Laporan Keuangan – Financial Statement, Buku 1 Edisi 10, Jakarta : Salemba Empat




DOI: http://dx.doi.org/10.35137/jabk.v6i2.296

Copyright (c) 2019 Budi Tri Rahardjo, Ak., M.Ak., CA, Rosmawati Rosmawati

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Editorial Office
Jurnal Akuntansi dan Bisnis Krisnadwipayana (JABK)

Universitas Krisnadwipayana
Kampus Unkris Jatiwaringin Pondok Gede Jakarta Timur 17411
Email: jurnalakuntansi.prodi@gmail.com




Creative Commons Licence

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.