PENGAKUAN DAN PENGUKURAN PENDAPATAN MENURUT PSAK NO.23 PADA PERUSAHAAN BIRO JASA PERJALANAN

Abstract

The main problem in accounting income is the recognition and the measurement of revenue. If the revenue
recognition and the measurement of income is inaccurate, then the corporate operating activities will be
considered to be ineffective and inefficient.The purpose of this research is to find out whether the revenue
recognition and the measurement of income methods which has been implemented by the company is compatible
with the Statement of Financial Accounting Standards No. 23.Some aspects of the problemswhich are examined
by the authors are about the transaction recording, revenue recognition and the amount of income.The result of
the research at PT. Megananda Trans shows that the method which has been applied to recognize their revenue
is cash basic method in which the revenue is recognized upon the receiving of payment. The revenue recognition
of PT. Megananda Trans should use the basic accrual method in which the revenue is recognized when the
transaction occurs, as it has been determined in the Financial Accounting Standards so the financial statement
that has been presented is reliable. PT. Megananda Trans for the measurement of income has determined the
Statement of Financial Accounting Standard No. 23 and it can be seen from the revenue recognition whichis
measured by using the fair value of return that can be accepted or acceptable by the company.
Keywords: Revenue recognition, measurement of income,Statement of Financial Accounting Standards No. 23