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All Journal Manajemen Bisnis dan Keuangan Korporat
Pusung, Rudy Johanis
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Economics, Econometrics & Finance Social Sciences

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Evaluasi penerapan PSAK No. 23 tentang pendapatan di Iloly Optical Manado Paut, Marlina Elisabet; Pusung, Rudy Johanis; Latjandu, Lady Diana
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.309

Abstract

PSAK No. 23 is a Financial Accounting Standards Statement (PSAK) that regulates the recognition and measurement of revenue in financial statements. This study aims to analyze how the application of PSAK No. 23 on revenue in Iloly Optical Manado. The research method used is descriptive qualitative with interview, observation, and documentation techniques. The results of the study indicate that Iloly Optical Manado has carried out in accordance with PSAK No. 23. However, the disclosure of financial statement presentation is not in accordance with PSAK No. 23. The company's revenue recognition method uses an accrual basis, revenue is measured at fair value.
Co-Authors Latjandu, Lady Diana Paut, Marlina Elisabet