Jurnal Riset Multidisiplin Edukasi
Vol. 3 No. 7 (2026): Jurnal Riset Multidisiplin Edukasi (Juli 2026)

ANALISIS PENYAJIAN PENDAPATAN DALAM LAPORAN LABA RUGI PADA PT UNILEVER INDONESIA Tbk

Eufemia Nunu (Program Studi Akuntansi, Universitas Bina Sarana Informatika)
Sandra Dwi Rapianti (Program Studi Akuntansi, Universitas Bina Sarana Informatika)
Mutiara Yulisma (Program Studi Akuntansi, Universitas Bina Sarana Informatika)
Naysilla Ayu Pradista (Program Studi Akuntansi, Universitas Bina Sarana Informatika)
Sun Rumondang (Program Studi Akuntansi, Universitas Bina Sarana Informatika)



Article Info

Publish Date
05 Jul 2026

Abstract

Revenue is one of the important elements in financial statements used to measure a company's success in carrying out its operational activities. Proper presentation of revenue in the income statement provides accurate information that can be used as a basis for decision-making by management, investors, and other external parties. This study aims to analyze the presentation of revenue in the income statement of PT Unilever Indonesia Tbk and examine the company's revenue development over a certain period. The research method used is a descriptive method with a qualitative approach through the analysis of the company's financial statements obtained from secondary data sources. The results indicate that the presentation of revenue at PT Unilever Indonesia Tbk has been prepared in accordance with applicable financial accounting standards, providing a clear overview of the company's financial condition. In addition, the company's revenue development has experienced fluctuations influenced by various factors such as market conditions, consumer demand, business competition, and economic conditions.

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Journal Info

Abbrev

jurmie

Publisher

Subject

Other

Description

Jurnal Riset Multidisiplin Edukasi adalah jurnal peer-review yang bertujuan untuk memfasilitasi pertukaran pengetahuan dan ide-ide inovatif di antara para peneliti, akademisi, dan praktisi dari berbagai disiplin ilmu. Kami menerima kontribusi ilmiah dalam bentuk artikel penelitian, tinjauan pustaka, ...