Hengky, Hamonangan (2021) ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN DALAM PERSPEKTIF PSAK 23 PADA PT PEGADAIAN. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Tujuan penulis melakukan penelitian ini adalah untuk mengetahui Pengakuan Pendapatan dan Beban pada PT Pegadaian (Persero), dengan menggunakan analisis metode kualitatif dengan menggunakan data sekunder berupa Laporan Laba Rugi pada Periode 2015–2020 PT Pegadaian (Persero). Hasil penelitian membuktikan bahwa PT Pegadaian telah mengungkapkan laporan keuangan sesuai dengan PSAK 23 dan pengakuan Pendapatan dan Beban pada PT Pegadaian (Persero) menggunakan Accrual Basis, karna pemasukan dan pengeluaran diakui pada saat transaksi terjadi. Pendapatan utama tersebut berasal dari pendapatan administrasi, uang kelebihan lewat waktu, pendapatan sewa modal, dan penjualan barang sisa lelang. Sementara untuk beban tersebut berasal dari beban asuransi, beban penyusutan dan beban administrasi. The author's purpose of conducting this study was to determine the Recognition of Revenue and Expense at PT Pegadaian (Persero), using qualitative analysis methods using secondary data in the form of Income Statements for the 2015–2020 period of PT Pegadaian (Persero). The results of the study prove that PT Pegadaian has disclosed financial statements in accordance with PSAK 23 and the recognition of Revenue and Expense at PT Pegadaian (Persero) using the Accrual Basis, because income and expenses are recognized when the transaction occurs. The main income comes from administrative income, excess money over time, capital rental income, and the sale of auction leftovers. Meanwhile, the expenses came from insurance expenses, administrative expenses and expenses.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Pendapatan, Beban dan PT Pegadaian | ||||||||
| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mr Hengky Hamonangan | ||||||||
| Date Deposited: | 01 Nov 2021 12:41 | ||||||||
| Last Modified: | 01 Nov 2021 12:41 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5714 |
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