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All Journal E-JURNAL AKUNTANSI
Satrijo Budiwibowo
Pendidikan Akuntansi FKIP Universitas PGRI Madiun, Indonesia
Economics, Econometrics & Finance

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Studi Kasus Penerapan PSAK 23 dalam Pengakuan Pendapatan pada PT G Tri Ariani Wahyu Vitaningsih; Satrijo Budiwibowo; Elly Astuti
E-Jurnal Akuntansi Vol 30 No 4 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i04.p03

Abstract

The study was conducted to determine the application of PSAK 23 2018 Revision in recognition of income at PT G. This type of research is a qualitative case study research. Data collection was carried out by documenting the results of interviews from social media, related business news, the revised PSAK 2018 and the applicable laws and regulations. Data analysis was performed by comparing PSAK, Corporate Financial Reports and Business News related to the case of PT.G. The results showed that PT G's financial statements have not fully complied with regulations related to the preparation of financial statements. The factor causing the discrepancy is the existence of a conflict of interest in the management of PT G. Keywords: PSAK 23; Revenue Recognition; Adequacy Of Accounting Regulations; Conflict Of Interest.
Co-Authors Elly Astuti Tri Ariani Wahyu Vitaningsih