Detail Inovasi Perguruan Tinggi


Tema: ACCOUNTING
Judul: EVALUASI PENGAKUAN PENDAPATAN DAN BEBAN SERTA PENGARUHNYA TERHADAP KEWAJARAN PENYAJIAN LAPORAN LABA RUGI BERDASARKAN PSAK NO. 23 (REVISI 2010)
Perguruan Tinggi: Sekolah Tinggi Ilmu Ekonomi Kesatuan
Jenis/sdm: dosen/0427027501

Tahun: 2015

Recognition of income and expenses is an important thing in presenting the income statement is reasonable. Income and expenses are presented as reasonable if it were in accordance with financial accounting standards and principles prevailing in Indonesia.
The purpose of this study was to evaluate the recognition of income and expenses in an entertainment service company recognizes revenues as acknowledgement of the transaction method and when published invoice, while expenses are recognized at the time of the transaction. This evaluation was conducted to find out whether the method used by the company were in accordance with financial accounting standards applicable to the public as well as to know what is its effect on the fairness of presentation of financial statements.
The results showed that the company had given The Jungle Waterpark is a good and proper treatment in the recognition of income and its expenses. The accuracy of revenue recognition can be seen from the suitability of the methods used for the different services that there are some who use the cash method of receipt and there are some who use the method of sale. While recognizes expenses when there are incurred that divided based on their function.
The accuracy of the recognition of income and expenses on The Jungle Waterpark has been in accordance with financial accounting standards generally accepted the PSAK No. 23 and KDPPLK. The income statement showed that The Jungle Waterpark has compliance with the provisions of PSAK No. 1 about the presentation of the financial statements and in accordance with the quantitative characteristics of the financial statements. The income statement can be said to be reasonable.
Keywords : recognition of income and expenses, reasonableness of an income statement