Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Vol. 12 No. 2 (2023): Juni

ANALISIS PENGAKUAN PENDAPATAN BERDASARKAN PSAK NOMOR 72 PADA PT. ISRA PRESISI INDONESIA Tbk

Rohmatun Rohmatun (Akuntansi dan Universitas Tidar)

Article Info

Publish Date
02 Jun 2023

Abstract

Revenue is one of the signs of profit in a company. This study aims to determine whether the accounting practices in revenue recognition at PT Isra Presisi Indonesia are in accordance with the Statement of Financial Accounting Standards (PSAK) Number 72 or not. This research is included in the type of quantitative research with a descriptive approach. The data used is secondary data in the form of the company's annual financial statements obtained from the Indonesia Stock Exchange (IDX) website. Based on the results of the study, it is found that revenue recognition at PT Isra Presisi Indonesia is in accordance with the Statement of Financial Accounting Standards (PSAK) Number 72.

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Journal Info
Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Website

Abbrev

JurnalManeksi

Publisher

Politeknik Negeri Ambon

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Yth Pengelola Garuda Kami Editor Jurnal maneksi memohon agar nama jurnal kami disesuaikan dengan nama jurnal yang ada di ISSN Brin dari Jurnal Maneksi menjadi Jurnal Maneksi (Management Ekonomi Dan Akuntansi), karena hal ini menjadi masukan ketika kami mengajukan akreditasi jurnal kami. Atas bantuan ...