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Abstract

Overview About Revenue Recognation Based on PSAK 23 in Injoynesia Company
Rina Tresnawati

Widyatama University

ABSTRACT

In this era of globalization, the development of business in Indonesia are growing, and one of the growing business is a business in the field f apparel products. PT INJOYNESIA is one of the apparel product company which located in Bandung and is main income is selling varities of apparel products. Revenues are components or elements in determining the income statement and the main problem on the application of income accounting when recognizing revenue.
The purpose of research is to determine income recognition conducted by PT. INJOYNESIA under PSAK number 23 of 2012. Final method used is descriptive method and techniques of data collection by field studies and literature. Descriptive method is a method of observation that analyze the picture of the company based on those facts to be analyzed based on the theory that in the end produce a conclusion.
The results of this study indicate the COSMIC CLOTHES applies the method if cash basis as the basic of the income recognition. The income recognition which had been done by COSMIC CLOTHES is not yet suitable with PSAK number 23 of 2012, where the income of COSMIC CLOTHES was recognized when it occurred and produced.

Topic: Economic and Finance in Education

PermaLink: http://icemal.conference.upi.edu/pages/abstract.php?id=3607f06ae60b6ac49fdea8310dcc4f39


 

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