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All Journal International Journal of Trends in Accounting Research
Zhaharah, Nur Azizaini
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analysis of Revenue Recognition Practices in Trading Companies on The IDX: A Study of Compliance with Psak 115 Zhaharah, Nur Azizaini
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.965

Abstract

This study aims to examine the implementation of revenue recognition practices in two large retail companies listed on the Indonesia Stock Exchange, namely PT Ramayana Lestari Sentosa Tbk and PT Matahari Department Store Tbk, and to assess the extent to which these practices are by the provisions of PSAK 115 concerning revenue from contracts with customers. This study uses a qualitative descriptive method, with data obtained through documentation from the official BEI website. The analysis is carried out based on five stages of revenue recognition under PSAK 115, namely contract determination, determining performance obligations, determining sales and purchase prices, allocating prices to obligations, and recognizing revenue. The results of the study indicate that both companies have implemented revenue recognition in general per PSAK 115, both in terms of direct sales and revenue from consignment goods and rental of business space.
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