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All Journal Access: Journal of Accounting, Finance and Sharia Accounting
Utan, Benediktus Ariadi Lolo
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Economics, Econometrics & Finance Education Social Sciences

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Journal : Access: Journal of Accounting, Finance and Sharia Accounting

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Analisis Pengakuan Dan Pengukuran Pendapatan Berdasarkan PSAK 72 Pada PT. Bosowa Berlian Motor Cabang Urip Sumoharjo Makassar Utan, Benediktus Ariadi Lolo; Menne, Firman; Setiawan, Adil
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 1 No. 2 (2023): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Agustus 2023
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v1i2.2025

Abstract

Tujuan penelitian adalah untuk membandingkan pengakuan dan pengukuran pendapatan pada PT. Bosowa berlian Motor Cabang Utama Urip Sumoharjo Makassar. Metode penelitian yang digunakan adalah kualitatif. Metode pengumpulan data dilakukan melalui wawancara dan studi pustaka. Metode analisis yang digunakan yaitu dengan metode analisis kualitatif komparatif yaitu dengan membandingkan pengakuan dan pengukuran pendapatan pada PT. Bosowa Berlian Motor dengan PSAK 72. Hasil penelitian menunjukkan bahwa pengakuan dan pengukuran pendapatan pada PT. Bosowa Berlian Motor Cabang Urip Sumoharjo Makssar sudah sesuai dengan PSAK 72 hanya saja pada komisi atas penjualan dan pemberian diskon kurang efektif karena tidak turut dibebankan dalam jurnal dan langsung dijadikan sebagai harga jual kendaraan tersebut dimana komisi dan diskon ini dalam penerapan PSAK 72 diakui sebagai beban. The aim of the research is to compare the recognition and measurement of income at PT. Bosowa Diamond Motor Main Branch Urip Sumoharjo Makassar. The research method used is qualitative. Data collection methods were carried out through interviews and literature study. The analytical method used is the comparative qualitative analysis method, namely by comparing the recognition and measurement of income at PT. Bosowa Berlian Motor with PSAK 72. The results of the research show that the recognition and measurement of income at PT. Bosowa Berlian Motor, Urip Sumoharjo Makssar Branch is in accordance with PSAK 72, except that commissions on sales and discounts are less effective because they are not charged in the journal and are directly used as as the selling price of the vehicle where these commissions and discounts in the application of PSAK 72 are recognized as expenses.
Co-Authors Firman Menne Setiawan, Adil