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Evaluasi Prosedur Pengakuan Pendapatan Kontrak dengan Pelanggan Berdasarkan PSAK 72 pada PT BLN (Laporan Magang)

This internship report discusses the evaluation of the revenue recognition procedure carried out by KAP MRA on PT BLN's contracts with customers which was carried out on December 31, 2021. PT BLN is a provider of telecommunications, informatics, and convergence technology services in Indonesia. This revenue recognition procedure is carried out specifically for contracts for Business-to-Business services, which means that PT BLN's customers are companies or organizations. The revenue recognition procedure consists of five stages, namely identification of contracts with customers, identification of performance obligations in the contract, determining the transaction price, allocating the transaction price, and recognizing revenue when the obligation has been fulfilled. The implementation method for these five stages is based on PSAK 72. The evaluation results show that the procedure for recognizing contract revenue with customers is in accordance with applicable standards. The applicable standard is PSAK 72 which discusses the five stages of revenue recognition for contracts with customers, namely identification of contracts with customers, identification of performance obligations in contracts, determining transaction prices, allocating transaction prices, and revenue recognition. In addition to evaluation, this report also contains self-reflection during the internship as well as follow-up plans in order to improve and develop themselves in the future..Ada Tabel

Ketersediaan

Call NumberLocationAvailable
13295PSB lt.2 - Karya Akhir1
PenerbitDepok: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UI
Edisi-
SubjekRevenue recognition
PSAK 72
Contracts with Customers
ISBN/ISSN-
Klasifikasi-
Deskripsi Fisikxvi, 80 p. ; diagr. ; 30 cm
Info Detail Spesifik-
Other Version/RelatedTidak tersedia versi lain
Lampiran BerkasTidak Ada Data