Analisis Pengakuan Pendapatan Berdasarkan Psak 72 Pada PT Mitra Sukses Mamminasata

Andi Zulfakar Yudha (Fakultas Ekonomi & Ilmu-ilmu Sosial, Univeristas Fajar, Makassar)
Intan Sadha Patulak Marewa (Fakultas Ekonomi & Ilmu-ilmu Sosial, Univeristas Fajar, Makassar)

Jurnal Ekonomika Manajemen Dan Bisnis
Vol. 1 No. 1 (2022): Januari - Juni

This study aims to determine whether the revenue recognition of PT Mitra Sukses Mamminasata fit or not with PSAK 72. This study’s using descriptive qualitative approach. This study indicate that the company recognized their revenue accordance to PSAK 72, with five special steps in recognition process: (1) identify the contract with customer; (2) identify obligation; (3) determine the price; (4) allocate the transaction price; (5) recognize the revenue.