Accounting Treatment of Income to Financial Statements Based on PSAK No.23 of 2014 on PT ITDC Nusantara Utilitas

Septianingsih, Ni Made Ratih and Susanti, Jeni and Mahayana, I Dewa Made (2022) Accounting Treatment of Income to Financial Statements Based on PSAK No.23 of 2014 on PT ITDC Nusantara Utilitas. Repositori Politeknik Negeri Bali.

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Abstract

Income treatment is a method and analysis of the level of completion of a transaction and must consider the estimated result of the transaction whether it can be estimated reliably or not, it can be seen that the importance of income accounting for the company in carrying out the company’s operational activities. The purpose of this study is (1) to analyze the treatment of income accounting based on PSAK No.23 of 2014 and (2) to analyze the suitability of income accounting treatment to the 2021 financial statement based onPSAK No.23 of 2014 at PT ITDC Nusantara Utilitas. This type of research is descriptive qualitative research. In addition, a data validity test was carried out using triangulation. This study analyzes data from the General Journal 2021, the 2021 income statement and the 2021 Balanced Sheet report by comparing the records carried out by the company with PSAK No.23 of 2014. The result of this study show that (1) the recognition, measurement and disclosure of PT ITDC Nusantara Utilitas revenue has not been fully in accordance with PSAK No.23 of 2014 and (2) the impact caused by the discrepancy in the application the profit in 2021 of IDR 124.389.450.

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