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Evaluasi penerapan PSAK No. 23 tentang pendapatan di Iloly Optical Manado

Year: 2025

Type: article

Abstract: PSAK No. 23 is a Financial Accounting Standards Statement (PSAK) that regulates the recognition and measurement of revenue in financial statements. This study aims to analyze how the application of PSAK No. 23 on revenue in Iloly Optical Manado. The research method used is descriptive qualitative with interview, observation, and documentation techniques. The results of the study indicate that Iloly Optical Manado has carried out in accordance with PSAK No. 23. However, the disclosure of financial statement presentation is not in accordance with PSAK No. 23. The company's revenue recognition method uses an accrual basis, revenue is measured at fair value.

Source: Manajemen Bisnis dan Keuangan Korporat

DOI: 10.58784/mbkk.309

Authors: Marlina Elisabet Paut, Rudy Johanis Pusung, Lady Diana Latjandu

Institution: Sam Ratulangi University

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4409568409

FWCI:

Cites: 7

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Related to: 10