Tinjauan Atas Penerapan Akuntansi Pendapatan Kontrak PT Digital Mediatama Maxima Tbk berdasarkan PSAK 72

Mahardika, Nur Eka (2022) Tinjauan Atas Penerapan Akuntansi Pendapatan Kontrak PT Digital Mediatama Maxima Tbk berdasarkan PSAK 72. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK PT Digital Mediatama Maxima Tbk merupakan perusahaan industri sejenis yang bergerak di bidang informasi dan telekomunikasi. Perusahaan ini merupakan penyedia platform digital trade marketing serta iklan basis cloud. Terdapat beberapa jenis kegiatan usaha yang diberikan kepada pelanggan antara lain managed service , infrastructure as a service , advertising exchange hub dan trade marketing. Pendapatan merupakan hal yang paling penting dalam mengukur arus kas dan kinerja perusahaan. Dalam penerapan pendapatan kontrak yang digunakan efektif mulai 1 Januari 2020, perusahaan menerapkan akuntansi pendapatan kontrak berdasarkan PSAK 72 dimana prinsip utama perusahaan adalah entitas akan mengakui pendapatan bilamana terjadi pengalihan barang atau jasa yang dijanjikan terhadap pelanggan dalam jumlah yang sesuai serta mendapatkan imbalan dalam bentuk kas/setara kas. Tujuan dari penulisan Karya Tulis Tugas Akhir (KTTA) ini adalah untuk mengetahui kesesuaian apakah penerapan akuntansi pendapatan kontrak pada PT Digital Mediatama Maxima Tbk dengan PSAK 72. Metode yang digunakan oleh penulis dalam pengambilan data adalah studi pustaka. Tinjauan yang dilakukan oleh penulis berupa tinjauan atas penerapan akuntansi pendapatan kontrak pada laporan keuangan PT Digital Mediatama Maxima Tbk yang telah diaudit pada periode 2019 dan 2020. Data diperoleh berdasarkan laporan keuangan perusahaan yang tersedia dalam web resmi Bursa Efek Indonesia. Kata kunci: Pendapatan Kontrak , PSAK 72 , PT Digital Mediatama Maxima Tbk, Laporan Keuangan. Abstract PT Digital Mediatama Maxima Tbk is a similar industrial company engaged in information and telecommunications. This company is a provider of digital trade marketing platforms and cloud-based advertising. There are several types of business activities provided to customers, including managed services, infrastructure as a service, advertising exchange hubs and trade marketing. Revenue is the most important thing in measuring cash flow and company performance. In the application of the contract which is effective starting January 1, 2020, the company applies accounting for contract revenue based on PSAK 72 where the main principle of the company is that the entity will recognize revenue when there is an appropriate amount of goods or services related to customers to get an imbalance in the form of cash/cash equivalents. . The purpose of writing this Final Assignment Paper (KTTA) is to find out whether the application of contract revenue accounting at PT Digital Mediatama Maxima Tbk with PSAK 72. The method used by the author in data collection is literature study. The review carried out by the author is in the form of the application of contract revenue accounting to the audited financial statements of PT Digital Mediatama Maxima Tbk in the 2019 and 2020 periods. The data is obtained based on the company's financial statements available on the official website of the Indonesia Stock Exchange. Keywords: Contract Revenue, PSAK 72, PT Digital Mediatama Maxima Tbk, Financial Report.

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