ANALISIS PENGAKUAN PENDAPATAN PADA PT.PUTRI AYU NUSANTARA DI MAKASSAR

Abstract

The research aimed to find out whether the recognition and revenue measurement at PT. Putri Ayu Nusantara in Makassar conforms with the PSAK No.23. The technique of collecting data used in the research was by observation and documentation to collect the information through books, journals, and the company records related to the research. The data analysis used here was descriptive comparative, to compare the recognition and the revenue measurement, according to PSAK No.23 at PT. Putri Ayu Nusantara in Makassar. The result showed that to recognize its revenue, the company used accrual basis method, records the revenue measurement of selling goods as much as cash-receipt, or the fair value of consideration in conformity with the PSAK No.23. The recognition and the revenue measurement to other cash-receipt were not in conformity with PSAK No.23 because they have not measured accurately, and the presentation of the financial information not in conformity with the PSAK No.23 for its insignificant category.