PERLAKUAN AKUNTANSI ATAS PENDAPATAN BERDASARKAN PSAK 23 PADA PT. KERETA API INDONESIA (PERSERO) DAOP 8 SURABAYA

SARI, ERNI PUSPITA (2015) PERLAKUAN AKUNTANSI ATAS PENDAPATAN BERDASARKAN PSAK 23 PADA PT. KERETA API INDONESIA (PERSERO) DAOP 8 SURABAYA. Diploma thesis, STIE PERBANAS SURABAYA.

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Abstract

PT. Kereta Api Indonesia (Persero) DAOP 8 Surabaya is one of companies which active in service. The resource of their income is from operation income and non-operation income. PT. Kereta Api Indonesia (Persero) DAOP 8 Surabaya claim their income by using the accrual-base method which commonly used in registration and recognition the income. This company claim the income when there is transaction or when delivery goods or even services, even though the income not acceptance in cash or already acceptance partly. The income of PT. Kereta Api Indonesia (Persero) DAOP 8 Surabaya can be measured base on the amounts of rupiahs which is congealed from the result of selling tickets on that time. The income can be measured with proper value repayment that acceptance or can be acceptance and that repayment in the form of cash or equivalent with cash. The income entry in PT Kereta Api Indonesia is done by using SAP (system application and product in data processing.) PT. Kereta Api Indonesia (Persero) DAOP 8 Surabaya provides the received income according to the number of transaction in a period. Such income is presented in profit and loss report by using accrual-based method where the occurring transaction is acknowledged and noted in accounting record and financial report in a relevant period. Based on the study which has been done by the writer for accounting treatment to the income in PT. Kereta Api Indonesia (Persero) DAOP 8 Surabaya, it is good and appropriate with PSAK 23. Therefore, accounting treatment to the income which is performed by the company can be maintained and developed so the company’s aim can be goaled. Keyword: accounting treatment, PSAK No. 23

Item Type: Thesis (Diploma)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Accounting Diploma > Practice Working Report
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 04 Sep 2017 09:15
Last Modified: 16 Oct 2019 04:21
URI: http://eprints.perbanas.ac.id/id/eprint/2284

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