PENGAKUAN PENDAPATAN DAN BEBAN SESUAI PSAK 34 PADA PT TRI PUTRA SEJATI MAKASSAR

Abstract

This research aims at finding out whether the method of revenue and expanses recognition at PT. Tri Putra Sejati Makassar is in accordance with PSAK 34. The analysis method used in this research was descriptive qualitative, where the recearcher analyzed the suitability of revenue and expanses recognition at PT. Tri Putra Sejati Makassar with the theory from PSAK 34. Data were collected by observation, interview, and documentatiion. The result of this research shows that PT. Tri Putra Sejati Makassar has impelemented the revenue and expanses recognition based on PSAK 34.