Formosa Journal of Science and Technology (FJST)
Vol. 3 No. 7 (2024): July 2024

Analysis of Revenue from Contracts with Customers for Motor Vehicle Financing in Accordance PSAK Number 72 at PT Hasjrat Multifinance Manado

Damar, Jeivi (Unknown)
Pangerapan, Sonny (Unknown)
Mawikere, Lidia M (Unknown)

Article Info

Publish Date
26 Jul 2024

Abstract

Revenue is very important for a company because it affects the expected profit level and determines the company's sustainability. Therefore, revenue must be recognized, measured, presented, and disclosed fairly in accordance with applicable standards, namely the Financial Accounting Standards (SAK), specifically PSAK No. 72 regarding Revenue from Contracts with Customers. This study aims to determine the revenue from contracts with customers for motor vehicle financing in accordance with PSAK No. 72 at PT Hasjrat Multifinance Manado. The analytical method used in this thesis research is descriptive qualitative. The results obtained from the study indicate that PT Hasjrat Multifinance Manado recognizes, measures, presents, and discloses its revenue in accordance with PSAK No. 72.

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Journal Info
Formosa Journal of Science and Technology (FJST)
Website

Abbrev

fjst

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Humanities Computer Science & IT Education Industrial & Manufacturing Engineering Social Sciences

Description

Formosa Journal of Science and Technology (FJST) is an open-access scientific journal that publishing full-length research papers and review articles covering subjects that fall under the wide spectrum of science and technology. FJST journal is dedicated towards dissemination of knowledge related to ...