ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN DAN PENGARUHNYA TERHADAP LAPORAN KEUANGAN PADA PT JAKA MARINTAMA

Abstract

The purpose of this research is to know whether revenue and expenses recognition in PT. Jaka Marintama are based on financial accounting standards. Types of this research is in form of descriptive research with case study in PT Jaka Marintama and the research object is information and data from PT. Jaka Marintama for period year 2020 and analyzing the income statement according to financial standards. Data which is collected is secondary data include presentation of financial statement, journal entries, transaction and other information which is related with this research. The research result shows that revenue and expense method applied by PT Jaka Marintama is not in accordance with financial accounting standard. The company recognized the revenue and expense by using accrual basis method. Some revenues is not fully recognized when the service is delivered to customer. Recognition of revenue is not in accordance with financial accounting standard at the time of the transaction with result that the information cannot be useful and relevant. The company should consider the revenue to have occurred when the transaction has been conducted so with result that accounting data reflects the actual condition of the company. The revenue that is not recorded for service delivered to customer is Rp 542,812,714.00. The company conducts recording of sales advance as revenue in amount of Rp 161,173,693.00. Some payments are recognized as revenue in amount of Rp 161,173,693.00 although the company does not provide service in the period. The company also does not record some expenses properly in amount of Rp 188,433,057.00. The company records some expenses without considering the occurence of transaction. There is increasing of net income in amount of Rp 193,205,964.00 with implementation financial accounting standard. Net income in the company is Rp 788,400,154.00. The net income after implementation of financial accounting standard is Rp 981,606,118.00.