Universitas Bhayangkara Jakarta Raya

Institutional Repositories

Fauzi, Achmad and Dias, Adi Dharma and Kardinah Indriana, Meutia and B.Wishman, Siregar (2019) PSAK 23 DAN PENERAPANNYA PADA PT JM (PERSERO) TBK. PSAK 23 DAN PENERAPANNYA PADA PT JM (PERSERO) TBK, 6 (3). pp. 223-231. ISSN 2356-3966

Text Jurnal Unsrat ( PSAK 23 ) . ( Terbit ).pdf Download (326kB)

Abstract

Abstract : Revenue recognition, is a financial standard, specifically PSAK number 23. In PSAK number 23 it can be described and about revenue recognition. The collection method uses a qualitative research method with case studies. Implementation of operational, non-operational income, and implementation of the Company's financial statements. The Company's financial statements use the cash basis method as the basis for revenue recognition, which is only calculated based on cash receipts and disbursements. The Company applies Minimum Service Standards (SPM) in obtaining normal income.

Item Type:	Article
Subjects:	Manajemen > Manajemen Keuangan
Divisions:	Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User:	Achmad Fauzi
Date Deposited:	21 Dec 2020 01:37
Last Modified:	21 Dec 2020 01:37
URI:	http://repository.ubharajaya.ac.id/id/eprint/6321

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