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All Journal Jurnal Reviu Akuntansi dan Keuangan Kinerja KEUNIS Panrita Abdi - Jurnal Pengabdian pada Masyarakat AKRUAL: Jurnal Akuntansi Hasanuddin Economics and Business Review Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Riset Akuntansi dan Keuangan Dinamisia: Jurnal Pengabdian Kepada Masyarakat JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Assets: Jurnal Akuntansi dan Pendidikan Jurnal Abdi Insani Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Journal of Public Accounting (JPA) Inovasi Jurnal Pengabdian Masyarakat (IJPM)
Atmoko, Alfriadi Dwi
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Journal : Kinerja

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The Impact of the Application of PSAK 72 on the Financial Performance of Property Companies Atmoko, Alfriadi Dwi
KINERJA Vol. 27 No. 1 (2023): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v27i1.6385

Abstract

This study aims to analyze revenue recognition based on PSAK 72 and its impact on the financial performance of property companies listed on the Indonesia Stock Exchange in 2019. The sample companies are 18, but only five implemented PSAK 72 in 2019. The five companies jointly implemented PSAK 71 on January 1, 2020, thus causing retrospective adjustments in 2018 and 2019 in its retained earnings that will have an impact on the statement of financial position and company performance. The method in this research uses the descriptive qualitative method. The data analysis technique used analyzes the five steps of the revenue recognition procedure based on PSAK 72. The results of this study show differences in the application of revenue recognition based on PSAK 72 with the previous standard resulting in changes in the value of revenue originating from customer contracts. Seen in each company's CR value has decreased, and the DTA value has increased for the five companies. At NPM, two companies experienced a decline due to the implementation of PSAK 72. However, the NPM at three companies has actually experienced an increase.
The Impact of the Application of PSAK 72 on the Financial Performance of Property Companies Atmoko, Alfriadi Dwi
KINERJA Vol. 27 No. 1 (2023): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v27i1.6385

Abstract

This study aims to analyze revenue recognition based on PSAK 72 and its impact on the financial performance of property companies listed on the Indonesia Stock Exchange in 2019. The sample companies are 18, but only five implemented PSAK 72 in 2019. The five companies jointly implemented PSAK 71 on January 1, 2020, thus causing retrospective adjustments in 2018 and 2019 in its retained earnings that will have an impact on the statement of financial position and company performance. The method in this research uses the descriptive qualitative method. The data analysis technique used analyzes the five steps of the revenue recognition procedure based on PSAK 72. The results of this study show differences in the application of revenue recognition based on PSAK 72 with the previous standard resulting in changes in the value of revenue originating from customer contracts. Seen in each company's CR value has decreased, and the DTA value has increased for the five companies. At NPM, two companies experienced a decline due to the implementation of PSAK 72. However, the NPM at three companies has actually experienced an increase.
Co-Authors Aditya Maulana Hasymi Ainul Yaqin Ainul Yaqin Ainul Yaqin Amrullah, Yusuf Amri Asrindah, Disa Kusnawi Kusnawi Manurung, Yanti Lorenza Marselina Ade Putri Nurul Ulimaz Arif Pratiwi, Puji Putri, Marselina Ade Widiyanti Kurnianingsih Yanti Lorenza Manurung