Safira Maulidia Alami, . (2025) IMPLEMENTASI PSAK 115 DAN PENGARUHNYA TERHADAP AKURASI PELAPORAN PENDAPATAN DALAM LAPORAN KEUANGAN. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
Accurate and reliable financial reporting is essential for supporting economic decision-making by various stakeholders. Revenue is a key element of financial statements and often serves as a primary indicator of a company’s performance. In line with the development of accounting standards in Indonesia, the Indonesian Institute of Accountants (IAI) issued PSAK 115 as an administrative revision of PSAK 72, regulating revenue recognition based on contracts with customers. This study aims to analyze the implementation of PSAK 115 and its impact on the accuracy of revenue reporting in financial statements. The research employs a literature review method, involving analysis of accounting standards, e-books, and relevant academic journals. The findings indicate that PSAK 115 provides a more systematic guideline through a five-step revenue recognition model, thereby improving consistency, transparency, and accuracy in financial reporting. A comparison of practices before and after PSAK 115 adoption reveals improvements in timing accuracy and the representation of the economic substance of transactions. This study recommends that companies enhance their understanding and application of PSAK 115 to improve overall financial reporting quality.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2210102053] [Pembimbing: Suparna Wijaya] [Penguji 1: Shinta Widyastuti] [Ketua Penguji: Ayunita Ajengtiyas Saputri Mashuri] |
| Uncontrolled Keywords: | PSAK 115, Revenue Recognition, Financial Reporting, Accuracy, Accounting Standards |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | SAFIRA MAULIDIA ALAMI |
| Date Deposited: | 04 Sep 2025 15:18 |
| Last Modified: | 04 Sep 2025 15:19 |
| URI: | http://repository.upnvj.ac.id/id/eprint/37552 |
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