EVALUASI PENGAKUAN, PENGUKURAN DAN PELAPORAN PENDAPATAN BERDASARKAN PSAK NO.23 PADA PT GRAHA INFORMATIKA NUSANTARA PALEMBANG PERIODE 2016-2017

ADITYA, RADEN DIMAS and Wahyudi, Tertiarto and Tjandrakirana DP, Rina (2018) EVALUASI PENGAKUAN, PENGUKURAN DAN PELAPORAN PENDAPATAN BERDASARKAN PSAK NO.23 PADA PT GRAHA INFORMATIKA NUSANTARA PALEMBANG PERIODE 2016-2017. Undergraduate thesis, Sriwijaya University.

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Abstract

This research was conducted with the aim to find out whether the recognition method and incme measurement accrding to PSAK No.23 has been applied by PT Graha Informatika Nusantara at PT.Graha Informatika Nusantara, the method applied is Accrual Basis. The accrual basis of profit concept is recognized when the income transaction occurs. Income measurement is based on the amount of money received from the customer less costs. Income measurement is measured by the fair value of the benefits received or received by the company. The results show that the company has applied the method of recognition and income measurement according to PSAK No.23 where revenue is recognized when realized.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: PSAK No.23. Principle of revenue recognition
Subjects: H Social Sciences > HB Economic Theory > HB522-715 Income. Factor shares
H Social Sciences > HJ Public Finance > HJ2005-2216 Income and expenditure. Budget
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Mrs Dies Meirita Sari
Date Deposited: 03 Oct 2019 02:07
Last Modified: 03 Oct 2019 02:07
URI: http://repository.unsri.ac.id/id/eprint/10071

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