ANALISIS PENGAKUAN PENDAPATAN PADA PT. SINAR SURYA CEMERLANG CABANG PAREPARE

Abstract

This research aims at finding out whether the recognition of revenue implemented by PT. Sinar Surya Cemerlang Parepare Branch is in accordance with PSAK No. 23. Data analysis method used in this research was descriptive qualitative, in which to describe systematically, factually and accurately about facts in the company regarding recognition of revenue applied to PSAK No. 23. Data collection techniques used were observation, interviews, and documentation. The results of this research indicate that at PT. Sinar Surya Cemerlang, Parepare regarding to revenue recognition, revenue measurement and presentation in the financial statements in accordance with PSAK No. 23.