Analisis Akuntansi pada Piutang Usaha PT Asphalt Bangun Sarana Aspal Terhadap PSAK
DOI:
https://doi.org/10.70963/jbisma.v1i2.139Keywords:
Receivables, AccountingAbstract
This journal article discusses the accounting treatment of trade receivables of PT Asphalt Bangun Sarana. PT Asphalt Bangun Sarana is a semi-manufacturing company in the asphalt processing industry. PT Asphalt Bangun Sarana makes sales to its customers, one of which is by credit sales, so that it will generate accounts receivable. PT Asphalt Bangun Sarana 's trade receivables consist of trade receivables from third parties and related parties. This analysis is carried out by checking the suitability of PT Asphalt Bangun Sarana 's accounting treatment related to recognition, measurement, recording, presentation and disclosure of PT Asphalt Bangun Sarana 's accounts receivable with the Statement of Financial Accounting Standards (PSAK). Based on the analysis that has been done, it can be concluded that the accounting treatment of PT Asphalt Bangun Sarana 's accounts receivable is in accordance with the accounting standards (PSAK) applicable in Indonesia.
Downloads
References
Ghozali, Imam. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang: Universitas Diponegoro.
Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2019). Multivariate Data Analysis. New York: Pearson.
Ikatan Akuntan Indonesia. (2010). Pernyataan Standar Akuntansi Keuangan No. 7. Jakarta: IAI.
Ikatan Akuntan Indonesia. (2013). Pernyataan Standar Akuntansi Keuangan No. 1. Jakarta: IAI.
Ikatan Akuntan Indonesia. (2020). Pernyataan Standar Akuntansi Keuangan No. 71, Efektif per 1 Januari 2020. Jakarta: IAI.
Kasmir. (2018). Analisis Laporan Keuangan. Depok: Rajawali Pers.
Kieso, Donald E., Weygandt, and Warfield, Tery D. (2020). Intermediate Accounting Fourth Edition, IFRS Edition. United States of America: Wiley & Sons.
Krismiaji, dan Rahmawati. (2021). Teori Akuntansi Keuangan. Jakarta: UPP STIM YKPN.
Lusardi, A., & Mitchell, O. S. (2014). The Economic Importance of Financial Literacy: Theory and Evidence. Journal of Economic Literature, 52(1), 5-44.
Nofsinger, J. R. (2018). The Psychology of Investing. New York: Routledge.
Perry, V. G., & Morris, M. D. (2005). Who Is in Control? The Role of Self-Perception, Knowledge, and Income in Explaining Consumer Financial Behavior. Journal of Consumer Affairs, 39(2), 299-313.
Pridayanti, N. M. (2024). Analisis Perlakuan Akuntansi Piutang Usaha Pada The Oberoi Beach Resort Bali.
Reeve, M. James, Carl S. Warren, & Jonathan E. Duchac. Pengantar Akuntansi. Buku Satu. Terjemahan. Jakarta: Salemba Empat.
Riska Maylisa, S. R. (2024). Analisis Perlakuan Akuntansi Atas Transaksi Mata Uang Asing Dan Selisih Kurs (Studi Kasus Pada Pt Adaro Energy Indonesia Tbk). Equivalent: Journal Of Economic, Accounting and Management.
Robbins, Stephen P., & Judge, Timothy A. (2018). Organizational Behavior. New Jersey: Pearson Education, Inc.
Roosdianto, M. (2014). Perlakuan Akuntansi Piutang Usaha Pada Cv Hana Sejati Group Banjarmasin. Kindai.
Sekaran, Uma, & Bougie, Roger. (2019). Research Methods for Business: A Skill-Building Approach. New York: John Wiley & Sons.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Wasti Reviandani, dan Budiyono P. (2019). Pengantar Akuntansi: Pendekatan Teoritis Praktis dilengkapi dengan Soal-Soal. Sidoarjo: Indomedia Pustaka.
Widnyani, N. K. (2024). Analisis Perlakuan Akuntansi Piutang Usaha Berdasarkan PSAK No.71 Pada Laporan Keuangan Pt. Hatten Bali Tbk.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Zahra Zafirah Amalia
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
