ANALISIS PENGAKUAN DAN PENGUKURAN PENDAPATAN BERDASARKAN IMPLEMENTASI PSAK NOMOR 23 PADA PT. GUNINDO TRIMUKTI MAKASSAR

Abstract

The research aimed to find out: 1) the treatment of the measurement and recognition revenue on the commodity financial report and after-sales revenue at PT. Gunindo Trimukti Makassar; and 2) the treatment of the measurement and recognition of the financial report at PT. Gunindo Trimukti Makassar is following the PSAK No.23 or not. The research method is qualitative with comparative descriptive approach. The data of this research collected through the observation, the interview, the documentation, and the library studies. The data analysis used validity test based on triangulation test. The result showed that to record its revenue recognition, PT. Gunindo has implemented some procedure for selling or even for the services revenue. The treatment of recording revenue recognition at PT. Gunindo used an accrual basis method and the revenue recognition for the service revenue using the cash-basis. The revenue measurement approved based on the nominal price list. So, it can be concluded that PT. Gunindo in conducting its operational company, specifically on the recognition procedure and the revenue measurement is following PSAK No.23 about revenue.