Rinaldi, Kevin Meitra (2023) Analisis penerapan PSAK 72 tentang penghasilan terhadap kinerja keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Masters thesis, Universitas Tarumanagara.
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Abstract
This study aims to explore how PSAK 72 on Revenue from Contracts with Customers affects financial performance. Before recognizing revenue, companies must follow the five steps outlined in PSAK 72, such as identifying the contract, determining performance obligations, setting transaction prices, allocating transaction prices to performance obligations, and recognizing revenue after fulfilling performance obligations. The research method used is descriptive quantitative, focusing on PT Aneka Gas Industri Tbk, a manufacturing company, based on their 2021 Financial Statements. The findings indicate that PT Aneka Gas Industri Tbk has implemented revenue recognition from customer contracts in accordance with the five-step model of PSAK 72, from contract identification to revenue recognition upon completion of performance obligations. The recognition, recording, and presentation of contract revenue also comply with applicable PSAK 72 criteria. Keywords: Revenue, PSAK 72
| Item Type: | Thesis (Masters) |
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| Subjects: | Skripsi/Tugas Akhir Tesis |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 13 Sep 2024 08:03 |
| Last Modified: | 23 Sep 2024 05:49 |
| URI: | http://repository.untar.ac.id/id/eprint/44537 |
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