Universitas Bhayangkara Jakarta Raya

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Fauzi, Dr Achmad (2019) PSAK 23 DAN PENERAPANNYA PADA PT JM (PERSERO) TBK. JMBI ( Universitas Samratulangi ), Universitas Samratulangi , Manado.

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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. Keywords: PSAK 23, Earning, SPM

Item Type:	Other
Subjects:	Manajemen > Manajemen Keuangan Manajemen
Divisions:	Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User:	Achmad Fauzi
Date Deposited:	02 Mar 2021 01:36
Last Modified:	02 Mar 2021 01:36
URI:	http://repository.ubharajaya.ac.id/id/eprint/7594

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