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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN Formosa Journal of Science and Technology (FJST) Riset Akuntansi dan Portofolio Investasi
Mawikere, Lidia M
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Journal : Formosa Journal of Science and Technology (FJST)

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Analysis of Revenue from Contracts with Customers for Motor Vehicle Financing in Accordance PSAK Number 72 at PT Hasjrat Multifinance Manado Damar, Jeivi; Pangerapan, Sonny; Mawikere, Lidia M
Formosa Journal of Science and Technology Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i7.10435

Abstract

Revenue is very important for a company because it affects the expected profit level and determines the company's sustainability. Therefore, revenue must be recognized, measured, presented, and disclosed fairly in accordance with applicable standards, namely the Financial Accounting Standards (SAK), specifically PSAK No. 72 regarding Revenue from Contracts with Customers. This study aims to determine the revenue from contracts with customers for motor vehicle financing in accordance with PSAK No. 72 at PT Hasjrat Multifinance Manado. The analytical method used in this thesis research is descriptive qualitative. The results obtained from the study indicate that PT Hasjrat Multifinance Manado recognizes, measures, presents, and discloses its revenue in accordance with PSAK No. 72.
Co-Authors Absor, Ulil . Bahri, Dimas Samsul Binilang, Glencha Desgrio Christosa Damar, Jeivi Ilat, Ventje . Jantje J. Tinangon Jullie J Sondakh Manossoh, Hendrik . Maradesa, Djeini Nongkan, Berry C. Sonny Pangerapan, Sonny Sumampouw, Hesky Jeremy