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All Journal Cakrawala Management Business Journal Jurnal Manajemen Dan Bisnis
Achmad Fauzi
Universitas BSI
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Cakrawala Management Business Journal

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PERHITUNGAN PSAK 23 (PENDAPATAN OPERASIONAL , NON OPERASIONAL) DAN PELAPORAN KEUANGAN PERUSAHAAN PADA PT JASA MARGA (PERSERO) TBK Achmad Fauzi
Cakrawala Management Business Journal Vol 1 No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/cm-bj.v1i1.7

Abstract

PSAK number 23 is described and explained about revenue recognition that can be used for companies. The collection method in this study is a qualitative research method with case studies. Implementation of operational, non-operational, and application revenue recognition with the Company's financial statements. PT Jasa Marga uses the cash basis method as a basis for revenue recognition, revenue is only calculated based on cash receipts and disbursements, with basic cash usage. PT Jasa Marga implements Minimum Service Standards (SPM) to obtain normal income and activities carried out by the company can run well.
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