Tinjauan atas Penerapan Akuntansi Pendapatan PT AirAsia Indonesia Tbk terhadap PSAK 72 Selama Masa Pandemi Covid-19

SULTHAN ALIF, ATTARIQ SABRI (2022) Tinjauan atas Penerapan Akuntansi Pendapatan PT AirAsia Indonesia Tbk terhadap PSAK 72 Selama Masa Pandemi Covid-19. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pendapatan adalah seluruh penerimaan baik berupa uang maupun berupa barang yang berasal dari pihak lain maupun hasil industri yang dinilai atas dasar sejumlah uang dari harta yang berlaku saat itu. Pandemi Covid-19 membuat Pemerintah Indonesia memberlakukan kebijakan pembatasan sosial terhadap aktivitas sehari-hari masyarakat. Akibatnya, kondisi finansial perekonomian Indonesia khususnya sektor industri penerbangan komersial mengalami penurunan yang cukup signifikan. Tertekannya industri maskapai penerbangan di masa pandemi Covid-19 tentu berdampak pada semua maskapai, termasuk PT AirAsia Indonesia Tbk. Selain dihadapkan kondisi menurunnya pendapatan, perusahaan juga diwajibkan menerapkan standar akuntansi pendapatan yang baru, yaitu PSAK 72 per 1 Januari 2020. /Revenue is all receipts in the form of money or in the form of goods originating from other parties as well as industrial products which are valued on the basis of a sum of money from assets in effect at that time. The Covid-19 pandemic has forced the Indonesian government to impose a policy of social restrictions on the daily activities of the community. As a result, the financial condition of the Indonesian economy, especially the commercial aviation industry sector, has decreased significantly. The stress of the airline industry during the Covid-19 pandemic has certainly affected all airlines, including PT AirAsia Indonesia Tbk. In addition to being faced with declining revenues, companies are also required to apply a new income accounting standard, namely PSAK 72 as of January 1, 2020.

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