Analisis atas Penerapan Akuntansi Pendapatan sesuai PSAK 72 pada PT Summarecon Agung Tbk

WULANDARI, AYU SAVITRI (2022) Analisis atas Penerapan Akuntansi Pendapatan sesuai PSAK 72 pada PT Summarecon Agung Tbk. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk mengetahui penerapan kebijakan akuntansi pendapatan sebelum dan setelah diberlakukan PSAK 72 serta mengukur seberapa besar dampaknya terhadap kinerja keuangan PT Summarecon Agung (SMRA). PT SMRA merupakan salah satu pioner pengembang properti dan real estat di Indonesia yang memperoleh sebagian besar pendapatannya dari kontrak dengan pelanggan. Metode yang digunakan dalam penelitian ini adalah studi kepustakaan atau dokumentasi dan metode analisis rasio keuangan atas laporan keuangan kuartalan di tahun 2019-2021. Current ratio, debt to equity ratio, dan net profit margin menjadi fokus penelitian untuk mengukur kinerja keuangan yang tercermin dalam laporan keuangan perusahaan. Berdasarkan hasil penelitian, perusahaan diketahui telah mengakui pendapatan dari kontrak dengan pelanggan setelah menyelesaikan kewajiban pelaksanaannya dan telah menyerahkan barang atau jasa kepada pelanggan. Selain itu, dampak PSAK 72 terhadap kinerja keuangan PT SMRA menunjukkan bahwa rasio likuiditas dan rasio solvabilitas meningkat, sedangkan rasio profitabilitas mengalami penurunan. Penurunan tersebut disebabkan oleh beberapa pendapatan dari kontrak jangka panjang yang belum bisa diakui oleh perusahaan sebagaimana diatur dalam PSAK 72./This study aims to determine the application of revenue accounting policies before and after PSAK 72 was implemented and to measure how much impact it has on the financial performance of PT Summarecon Agung (SMRA). PT SMRA is one of the pioneers of property and real estate developers in Indonesia which derives most of its revenue from contracts with customers. The methods used in this research are literature or documentation studies and financial ratio analysis methods for quarterly financial statements in 2019-2021. The current ratio, debt to equity ratio, and net profit margin are the focus of research to measure financial performance as reflected in the company's financial statements. Based on the results of the research, the company is known to have recognized revenue from contracts with customers after completing its implementation obligations and has delivered goods or services to customers. In addition, the impact of PSAK 72 on PT SMRA's financial performance shows that the liquidity ratio and solvency ratio have increased, while the profitability ratio has decreased. The decrease was caused by several revenues from long-term contracts that have not been recognized by the company as stipulated in PSAK 72.

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