PENGAKUAN PENDAPATAN ATAS PENJUALAN HANDPHONE DAN SERVICE BERDASARKAN PSAK NO. 23 PADA PT. KARUNIA BERLIAN MAKMUR CABANG MAKASSAR

Abstract

This research aimed to determine whether revenue recognition for the sale of mobile phone and services at PT. Karunia Berlian Makmur Makassar Branch was in accordance with the Statement of Financial Accounting Standards (PSAK) No. 23. This research used a qualitative descriptive method, where the authors analyze the suitability of the application of income recognition accounting at PT. Karunia Berlian Makmur with the theoretical basis from PSAK No. 23. The Data collection technique was through interviews and documentation. The results of this research indicated that PT. Karunia Berlian Makmur has applied revenue recognition in accordance with PSAK no. 23. It canbe seen from the methods used by the company and PSAK No. 23 and can be seen from the presentation of financial statements in accordance with PSAK No. 23.