INVOICE : JURNAL ILMU AKUNTANSI
Vol 1, No 2 (2019): September 2019

ANALISIS LAPORAN PENDAPATAN DAN BIAYA DALAM MENUNJANG PENINGKATAN LABA PADA HOTEL SANTIKA MAKASSAR

Fifi Alfiah (Unknown)
Ruliaty Ruliaty (Unknown)
Ismail Badollahi (Unknown)



Article Info

Publish Date
05 Sep 2019

Abstract

Hasil penelitian menunjukkan bahwa sistem pencatatan akuntansi Hotel Santika Makassar menggunakan metode basis akrual dalam mengakui pendapatan dan biaya, dimana transaksi dan peristiwa diakui pada saat terjadinya transaksi, tidak harus menunggu sampai kas diterima ataupun dikeluarkan. Pendapatan dan biaya diakui pada saat terjadinya transaksi, sehingga informasi yang diberikan lebih handal dan terpercaya walaupun kas belum diterima. Besarnya laba yang terealisasi dibandingkan laba yang direncanakan karena adanya renovasi gedung hotel selama tahun 2015 hingga 2017 yang akan menyebabkan kurangnya jumlah pengunjung yang datang dan besarnya biaya yang dikeluarkan.The results show that the accounting system of Hotel Santika Makassar uses accrual basis method in recognizing income and costs, where transactions and events are recognized at the time of the transaction, do not have to wait until cash is received or issued. Revenues and costs are recognized at the time of the transaction, so that the information provided is more reliable and reliable even though cash has not been received. The amount of profit realized compared to the planned profit due to the renovation of the hotel building during 2015 to 2017 which will cause a lack of the number of visitors coming and the amount of costs incurred.

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Journal Info

Abbrev

invoice

Publisher

Subject

Economics, Econometrics & Finance

Description

Invoice: Journal of Accounting Science has p-ISSN 2714-6359 and e-ISSN 2714-6340 published by the Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Makassar, this journal publishes research articles in the field of Accounting Science. This journal publishes ...