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Analysis of the Application of Revenue and Expense Accounting at PT. Suka Mulia, a Public Transportation Service Company in Karo Regency Beril Syahputra Ginting Suka; Milawati Br Ginting; Nenni Lestari Br Surbakti
Indonesian Journal of Advanced Research Vol. 5 No. 7 (2026): July 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v5i7.16895

Abstract

This study aims to analyze the implementation of revenue and Expense accounting in a public transportation service company, Suka Mulia, Karo Regency, and to assess its conformity with Statement of Financial Accounting Standards (PSAK) No. 1 concerning the Presentation of Financial Statements. The focus of the study is on the recording, recognition, and presentation of revenue and Expenses in the company’s financial reports. The research method used is a qualitative approach with a descriptive design. The results indicate that PT. Suka Mulia has not optimally implemented revenue and Expense accounting in accordance with PSAK Standards. Financial recording is still conducted in a simple manner using a cash basis and has not been prepared in the form of complete and periodic financial statements. Revenue is recorded based on daily cash deposits without classification by service type or accounting period, while operational Expenses such as fuel Costs, drivers’ salaries, vehicle maintenance, and asset depreciation are not systematically recorded under accrual principles. This condition causes the financial information produced to lack relevance, reliability, and comparability between periods. Based on these findings, it can be concluded that the implementation of revenue and Expense accounting at Suka Mulia, Karo Regency, is not yet in accordance with PSAK No. 1. This study recommends that the company begin applying an accrual-based recording system, classify revenue and Expenses in a structured manner, and prepare complete financial statements to improve the quality of financial information and support managerial decision-making.
STRATEGI PENGELOLAAN KEUANGAN PETANI DALAM MEMPERTAHANKAN EKONOMI RUMAH TANGGA DI DESA SUKATEPU KABUPATEN KARO Milawati Br Ginting; Nenni Lestari Br Surbakti; Elton Ramos; Beril Syahputra Ginting Suka; Linda Lestari; Asta Lovika Tarigan
Journal of Community Service (JCOS) Vol. 3 No. 1 (2025)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/jcos.v3i1.1285

Abstract

Tujuan kegiatan dari pengabdian ini adalah memberikan literasi keuangan yaitu bagaimana mengelola keuangan yang baik dan efektif dalam mempertahankan ekonomi rumah tangga bagi petani di Desa Sukatepu Kabupaten Karo. Jenis penelitian yang digunakan dalam penelitian ini adalah kualitatif, yakni penelitian yang bersifat deskriptif dan cenderung menggunakan naratif. Teknik pengumpulan data dari penelitian ini menggunakan observasi, wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa peserta mulai memahami materi pengelolaan keuangan dan bagaimana pengelolaan keuangan yang benar dapat membantu petani dalam mempertahankan ekonomi rumah tangga sehingga terhindar dari hutang dan kekurangan modal. Peserta juga mulai memahami bagaimana mengelola anggaran pertanian, agar usaha pertanian mereka dapat terus bertahan dan berjalan dengan kondisi harga jual di pasar yang tidak menentu.
Co-Authors Asta Lovika Tarigan Elton Ramos Linda Lestari Milawati Br Ginting Nenni Lestari Br Surbakti