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All Journal SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Mariansah, Darman
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Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice

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ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN PADA PT. BANK PEREKONOMIAN RAKYAT SEJAHTERA BATAM Mariansah, Darman; Prima, Argo Putra
SCIENTIA JOURNAL Vol 7 No 5 (2025): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v7i5.10432

Abstract

Rural Banks (Bank Perekonomian Rakyat) are a type of financial institution that operates within Indonesia’s banking sector. This study was conducted to analyze the income statement of PT Bank Perekonomian Rakyat Sejahtera Batam over the past five years, as well as to examine the process of revenue and expense recognition. The research employs a descriptive qualitative approach. The objective is to identify and understand revenue and expense recognition in the bank’s operational activities and to explore various challenges associated with this recognition process. The findings of this study may influence corporate decision-making and are expected to provide valuable insights for readers.
Co-Authors Prima, Argo Putra