Analisis atas Penerapan Akuntansi Pendapatan pada PT Puma Logistics Indonesia Berdasarkan SAK ETAP

SYADZA, HASNA’ ‘AZIZAH (2022) Analisis atas Penerapan Akuntansi Pendapatan pada PT Puma Logistics Indonesia Berdasarkan SAK ETAP. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Analisis atas penerapan akuntansi pendapatan pada PT Puma Logistics Indonesia berdasarkan SAK ETAP bertujuan untuk mengetahui apakah pengakuan, pengukuran, penyajian, dan pengungkapan pendapatan yang telah diterapkan oleh PT Puma Logistics Indonesia telah sesuai dengan standar akuntansi keuangan yang berlaku. Selain itu, penelitian ini juga bertujuan untuk mengetahui apa saja tantangan yang dihadapi PT Puma Logistics Indonesia dalam menerapkan SAK ETAP. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode studi kepustakaan dari berbagai literatur yang relevan dengan akuntansi pendapatan dan studi lapangan melalui observasi dan wawancara dengan akuntan perusahaan. Hasil penelitian menunjukkan bahwa PT Puma Logistics Indonesia telah menerapkan akuntansi pendapatan berkaitan dengan pengakuan, pengukuran, dan penyajian pendapatan sesuai dengan SAK ETAP. Namun, PT Puma Logistics Indonesia belum mengungkapkan pendapatannya pada Catatan atas Laporan Keuangan. Komitmen dari pemimpin perusahaan dan kemauan dari karyawan khususnya akuntan untuk mempelajari dan menerapkan SAK ETAP sangat berperan penting demi terwujudnya penerapan akuntansi pendapatan PT Puma Logistics Indonesia sesuai dengan SAK ETAP. / The analysis of the application of revenue accounting at PT Puma Logistics Indonesia based on SAK ETAP aims to determine whether the recognition, measurement, presentation and disclosure of revenue that has been applied by PT Puma Logistics Indonesia are in accordance with the financial accounting standards. In addition, this study also aims to find out what kind of the challenges faced by PT Puma Logistics Indonesia in implementing SAK ETAP. The data collection methods used in this research were literature studies from various literatures relevant to revenue accounting and field studies through observations and interviews with company accountants. The results show that PT Puma Logistics Indonesia has implemented revenue accounting with regard to the recognition, measurement, and presentation of revenue in accordance with SAK ETAP. However, PT Puma Logistics Indonesia has not disclosed its revenue in the Notes to Financial Statements. The commitment of company leaders and the willingness of employees, especially accountants to learn and apply SAK ETAP, plays an important role in realizing the implementation of PT Puma Logistics Indonesia's revenue accounting in accordance with SAK ETAP.

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