Buletin Poltanesa
Vol 26 No 1 (2025): June 2025

The Revenue Recognition Based on PSAK 72 in Real Estate Companies Listed on The Indonesia Stock Exchange for 2018 to 2021

Azzahrah, Dynda Shafiyah (Unknown)
Yunita, Khristina (Unknown)
Kurniawan, Rudi (Unknown)
Rusmita, Sari (Unknown)
Espa, Vitriyan (Unknown)

Article Info

Publish Date
05 Jun 2025

Abstract

This study aims to examine the impact of implementing PSAK 72 on revenue recognition within the Indonesian real estate sector. Using a comparative descriptive method with a quantitative approach, this research analyzed seven major real estate companies listed on the Indonesia Stock Exchange from 2018 to 2021. The results showed variations in financial performance indicators such as Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE) before and after the implementation of PSAK 72. The findings indicate that the standard significantly influences financial reporting and profitability due to stricter revenue recognition criteria. This research provides insights into the practical effects of PSAK 72 for stakeholders in the real estate industry.

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Journal Info
Buletin Poltanesa
Website

Abbrev

tanesa

Publisher

Politeknik Pertanian Negeri Samarinda

Subject

Agriculture, Biological Sciences & Forestry Computer Science & IT Education

Description

Buletin Poltanesa is a collection of research articles, scientific works, and dedication from all academic community in order to integrate information. Buletin Poltanesa provides open publication services for all members of the public, both in all tertiary educational and teacher environments and ...