PROSEDUR PENGAKUAN PENDAPATAN TOL BERDASARKAN VOLUME LALU LINTAS DAN TARIF TOL PADA PT. JASAMARGA TOLLROAD OPERATOR

BAROKAH, AFRIYANTI and Hamzah, Ruth Samantha (2025) PROSEDUR PENGAKUAN PENDAPATAN TOL BERDASARKAN VOLUME LALU LINTAS DAN TARIF TOL PADA PT. JASAMARGA TOLLROAD OPERATOR. Diploma thesis, Sriwijaya University.

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Abstract

This final report addresses the topic of the Toll Revenue Recognition Procedure Based on Traffic Volume and Toll Tariff at PT Jasamarga Tollroad Operator, specifically focusing on the Kayuagung – Palembang toll road. The primary objective of this study is to examine the revenue formation process at PT Jasamarga Tollroad Operator and evaluate its compliance with applicable accounting standards. Additionally, this report discusses the implementation of the reporting system, which is based on the number of vehicles passing through the toll gates and the tariffs charged. The revenue recording process is conducted in a structured manner, utilizing various types of reports such as ATT and ATB to document vehicle transactions on a daily basis. Revenue recognition occurs at the moment transactions take place at the toll gates, taking into account vehicle classification and the tariffs that have been established. This systematic approach ensures that the revenue recognition process aligns with the principles of transparency and accuracy, thereby supporting the overall financial reporting of PT Jasamarga Tollroad Operator.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Pengakuan Pendapatan Tol
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance
Divisions:	01-Faculty of Economics > 62401-Accounting (D3)
Depositing User:	Afriyanti Barokah
Date Deposited:	25 Jul 2025 07:51
Last Modified:	25 Jul 2025 07:51
URI:	http://repository.unsri.ac.id/id/eprint/180192

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