Analisis Pengakuan Pendapatan dan Beban Pada PT. Utusan Intergrafika Pers (koran MX)

Wahyuro, Wahyuro (2019) Analisis Pengakuan Pendapatan dan Beban Pada PT. Utusan Intergrafika Pers (koran MX). Other thesis, Universitas Islam Riau.

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Abstract

The Pekanbaru Press Intergraphics Envoy is the object of this study. Business located at Graha Pena Riau 5th Floor, Jalan HR. Soebrantas KM. 10.5 Handsome-Pekanbaru is engaged in Mass Media. This company's revenue consists of newspaper income and advertising revenue. This research was conducted with the aim to determine the suitability of revenue and expense recognition at PT. Envoy of the Pekanbaru Press Intergraphics with General Accepting Accounting principles. The type of data used in this study are primary data and secondary data, while data collection techniques in this study use interviews and documentation. Data analysis method used is descriptive method. In recognition of PT. Envoy of the Pekanbaru Press Intergrafika namely recognition of PT. Suka Fajar by the company is not in accordance with PSAK 23, where the company records and recognizes income before fish is issued. There is a difference in the recognition of advertising fee charges, where the advertising fee expense in 2016 was recognized in 2017 at the time of payment. In grouping the cost of hiring salaries and company bureau grouping into company operational costs. From the results of the discussion carried out, that the recognition of income and expenses applied by PT. The Pekanbaru Press Intergraphics Envoy is not in accordance with General Acceptable Accounting principles. For this reason, the authors suggest that companies record income and expenses in accordance with General Accepting Accounting principles.

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