EVALUASI PERLAKUAN AKUNTANSI PENDAPATAN DAN BEBAN DALAM HUBUNGANNNYA DENGAN LABA RUGI PADA PT. SISTEMAJU MANDIRI PRAKARSA

Syafriadi, Syafriadi (2015) EVALUASI PERLAKUAN AKUNTANSI PENDAPATAN DAN BEBAN DALAM HUBUNGANNNYA DENGAN LABA RUGI PADA PT. SISTEMAJU MANDIRI PRAKARSA. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Tujuan dari penelitian yaitu untuk mengetahui bagaimana perlakuan akuntansi pendapatan dan beban yang diterapkan di PT. Sistemaju Mandiri Prakarsa dalam hubungannya dengan laba rugi yang disajikan. Metode penelitian menggunakan pendekatan deskriptif kualitatif. Sampel penelitian menggunakan Purposive Sampling untuk menyeleksi individu-individu yang paling cocok untuk menjawab pertanyaan-pertanyaan penelitian dan sesuai dengan tujuan dari penelitian. Teknik analisis data yang digunakan adalah teknik analisis kualitatif yang bersifat deskriptif komparatif, yaitu membandingkan perlakuan pendapatan dan beban dengan standar akuntansi yang berlaku umum, serta teori-teori para ahli. Hasil penelitian ini menunjukan bahwa perlakuan akuntansi pendapatan dan beban yang diterapkan oleh PT. Sistemaju Mandiri Prakarsa telah sesuai dengan Standar Akuntansi Keuangan yang berlaku umum. Pengakuan dan pengukuran pendapatan telah sesuai dengan PSAK No. 23 tentang Pendapatan. Pengakuan beban sesuai dengan konsep direct matching. Pengukuran beban sesuai dengan konsep histori`cal cost. Pelaporan pendapatan dan beban dilaporkan dilaporan laba rugi dengan bentuk multiple step. Dengan demikian maka laba yang tersaji dalam laporan laba rugi telah menunjukkan hasil yang sesungguhnya. Kata Kunci : Perlakuan Akuntansi, Pendapatan, Beban, Laba/Rugi // ABSTRACT The purpose of this study was to determine how the accounting treatment of revenue and expenses are applied in PT. Sistemaju Mandiri Prakarsa in coherency to income is presented. The research method uses descriptive qualitative approach. The research sample used purposive sampling to select individuals who are best suited to answer the research questions and in accordance with the objectives of the study. The data analysis technique used is qualitative analysis technique is descriptive comparative, ie comparing the treatment of income and expenses with generally accepted accounting standards, as well as theories of experts. These results indicate that the accounting treatment of revenue and expenses applied by PT. Sistemaju Mandiri Prakarsa in accordance with Financial Accounting Standards which are generally applicable. Recognition and measurement of income in accordance with SFAS No. 23 of the Revenue. Recognition of expenses in accordance with the concept of direct matching. Load measurement in accordance with the historical cost concept. Reporting revenues and expenses are reported income reported by multiple step form. Thus, the profit presented in the income statement has shown real results. Keyword : Accounting treatment, Revenue, Expense, Loss/Profit

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorNovyarni, NelliNIDN0306117501nelli_novyarni@stei.ac.id
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Mr Miptahudin Almurtado
Date Deposited: 24 Aug 2022 03:42
Last Modified: 24 Aug 2022 03:42
URI: http://repository.stei.ac.id/id/eprint/8172

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