Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi, Bisnis dan Sosial
Sania Bela
Universitas Wijaya Putra
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ANALISIS PENGAKUAN, PENGUKURAN, DAN PELAPORAN PENDAPATAN BERDASARKAN PSAK NO.23 PADA CV. ANUGERAH PLASTERINDO Sania Bela; Yuli Ermawati
Jurnal Ekonomi, Bisnis dan Social Vol 2 No 1 (2024): JEBS, April 2024
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze methods of recognition, measurement, ncome reporting on CV. Anugerah Plasterindo Surabaya with PSAK No. 23. The research method used s comparative descriptive using primary data taken with nterview techniques and direct observation with managers and logistics administration staff. The results of this study concluded that CV. Anugerah Plasterindo Surabaya recognizes revenue as a result of Galfalum and Ceiling sales and nstallation services based on the cash base concept. CV. Anugerah Plasterindo Surabaya does not record transactions that occur before cash s received by the company, thus causing receivables cannot be definitively known by the company which results n trade receivables will be reported lower than what actually happened. CV measurement. Anugerah Plasterindo Surabaya has not ncluded accounting policies n revenue recognition, which s still based on the cash base method, which n service sales and recording s carried out when cash has been received by the company. So that the company has not followed generally accepted accounting standards that cause disclosure n every transaction on the ncome statement s not significant. ts financial reporting only presents the ncome Statement and balance sheet applied n CV. Anugerah Plasterindo Surabaya s not n accordance with PSAK No. 23.
Co-Authors Yuli Ermawati