ANALISIS PERLAKUAN AKUNTANSI PENDAPATAN DAN BEBAN PADA UKM DI AREA SURABAYA
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
MIGANIA, SHINTA ZERRA
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-07 02:06:32
Abstract :
T-shirts Distro has now become a big industry not only sell t-shirts retail, but now many stores that sell wholesale t-shirts. It used to be possible to sell t-shirts industry is still limited, but now many industries engaged in the sale of t-shirts. Revenues and expenses are an important component of the financial statements due to differences in the treatment of income and expenses will result in changes to the financial statements are produced. Standards that need to be used to UKM distributions are SAK ETAP. Methods of data collection in this study were interviews and observation. The data analysis technique used is descriptive qualitative. The analysis showed that the accounting treatment of revenue recognition and measurement applied by the four distributions are in accordance with SAK ETAP though the mutilations and the presentation is not in accordance with SAK ETAP. Meanwhile, the burden on the accounting treatment is in accordance with SAK recognition of ETAP but measurement, mutilations and the presentation is not in accordance with SAK ETAP. The difference between the accounting treatment of distributions with SAK ETAP will have an impact on the financial statements produced by the difference in the results of operations of according to the distributions are too large and not specific than the difference according to the calculation results of operations in accordance with SAK ETAP. Keywords: accounting treatment, revenue, expens
T-shirts Distro has now become a big industry not only sell t-shirts retail, but now many stores that sell wholesale t-shirts. It used to be possible to sell t-shirts industry is still limited, but now many industries engaged in the sale of t-shirts. Revenues and expenses are an important component of the financial statements due to differences in the treatment of income and expenses will result in changes to the financial statements are produced. Standards that need to be used to UKM distributions are SAK ETAP. Methods of data collection in this study were interviews and observation. The data analysis technique used is descriptive qualitative. The analysis showed that the accounting treatment of revenue recognition and measurement applied by the four distributions are in accordance with SAK ETAP though the mutilations and the presentation is not in accordance with SAK ETAP. Meanwhile, the burden on the accounting treatment is in accordance with SAK recognition of ETAP but measurement, mutilations and the presentation is not in accordance with SAK ETAP. The difference between the accounting treatment of distributions with SAK ETAP will have an impact on the financial statements produced by the difference in the results of operations of according to the distributions are too large and not specific than the difference according to the calculation results of operations in accordance with SAK ETAP. Keywords: accounting treatment, revenue, expens
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