Achmad Hauzan Mukhbits, . (2026) PROSEDUR PENERAPAN SISTEM AKUNTANSI PENGAKUAN PENDAPATAN MENGGUNAKAN MASERP PADA PT UNILAB PERDANA. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
Revenue recognition is an important part of financial reporting because it affects the accuracy of a company’s financial information. PT Unilab Perdana, an environmental laboratory service company, uses MASERP to support transaction recording, accounts receivable recording, and revenue reporting. This final project aims to identify the revenue recognition mechanism, describe the implementation of MASERP, and analyze the obstacles faced in the revenue recognition process at PT Unilab Perdana. The method used is descriptive qualitative, with data collected through observation, interviews, and literature study. The results show that the revenue recognition procedure at PT Unilab Perdana is in accordance with PSAK 115, because revenue is recognized after the company fulfills its performance obligations to customers, marked by the completion of laboratory services and supported by invoices and tax invoices. The use of MASERP helps make the recording process more organized and integrated. However, several obstacles remain, such as the high volume of invoices, the risk of incorrect transaction input, delays in data entry, and errors in selecting customer or branch data. Therefore, user accuracy, document rechecking, and regular monitoring are still needed so that the revenue information produced is more accurate and timely.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2310102073] [Pembimbing: Ayunita Ajengtyas Saputri Mashuri] [Penguji 1: Rahmiyatus Syukra] [Ketua penguji: Munasiron Miftah] |
| Uncontrolled Keywords: | Revenue Recognition, MASERP, PSAK 115, Accounting Information System |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | ACHMAD HAUZAN MUKHBITS |
| Date Deposited: | 07 Sep 2026 02:57 |
| Last Modified: | 07 Sep 2026 02:57 |
| URI: | http://repository.upnvj.ac.id/id/eprint/50890 |
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