ANALISIS PENGAKUAN DAN PENGUKURAN PENDAPATAN BERDASARKAN PSAK NOMOR 23 PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) SETIA KAWAN

• Main Author: RIA WAHYUNI ASRI
• Format: Article
• Language: Indonesian
• Published: Universitas Bosowa 2017-06-01
• Series: EB (Economics Bosowa)
• Online Access: http://economicsbosowa.unibos.id/index.php/eb/article/view/59

Ria Wahyuni Asri, (2015) "Analysis of Revenue Recognition and Measurement In accordance with SFAS No. 23 Employees Cooperative Republic of Indonesia (KPRI) Setia Kawan" (Mentoring by Dr. Mukhtar Sapiri, SE., MM., Kes, as a mentors I and Dr. HA Arifuddin Mane, SE., MSi., SH., MH as mentors II) Accounting Department. Faculty of Economics. Bosowa University. Employees Cooperative Employees Cooperative (KPRI) Setia Kawan is one of the cooperatives operating in two business areas, namely business units and business unit Savings and Loans Store. The main problems in accounting for revenues is the recognition and measurement of revenue, then revenue recognition and measurement to be performed accurately. This study aims to determine how the application of revenue recognition and measurement methods KPRI Setia Kawan, whether in accordance with IAS 23 on income. This study uses a comparative method is a method of analyzing the data by comparing the results of the field with theoretical knowledge on the study of literature. Research was conducted on KPRI Setia Kawan which is a financial institution with a function as a cog in the SME segment. Based on the research that has been done, the recognition and measurement of income in accordance with IAS 23 that interest income on loans are recognized when cash is received (cash basis). As for the measurement of income measured at fair value received or to be received.