<![CDATA[This study aims to analyze the system and procedures for revenue recognition of construction services andmanaged services for telecommunications network infrastructure at PT. Telkom Akses Kendari, assess theircompliance with PSAK 72, and identify the obstacles and efforts undertaken by the company in the revenuerecognition process. This study employed a descriptive qualitative approach. Data were collected throughinterviews, observations, and documentation. Informants were selected using purposive sampling based on theirinvolvement and understanding of the revenue recognition process. Data were analyzed through datacondensation, data display, and conclusion drawing and verification. The results indicate that the revenuerecognition system at PT. Telkom Akses Kendari has been implemented systematically through coordinationamong the operational, project administration, and finance departments. The revenue recognition procedureconsists of contract receipt, work order issuance, work execution, progress monitoring, preparation of the WorkHandover Report (BAST), invoice issuance, and revenue recording. The implementation of revenue recognitionis in accordance with the five steps of PSAK 72, namely identifying contracts with customers, identifyingperformance obligations, determining the transaction price, allocating the transaction price, and recognizingrevenue when performance obligations are satisfied. The study found no material obstacles, althoughadministrative delays may occur in the verification and submission of supporting documents. The companyaddresses these conditions through progress verification, document completeness, interdepartmentalcoordination, and periodic administrative evaluation.]]>
