PENERAPAN PSAK 115 DALAM PENGAKUAN PENDAPATAN LAYANAN FULFILLMENT DAN TEKNOLOGI PADA PERUSAHAAN ECOMMERCE ENABLER

Muhammad Ikhsan, . (2026) PENERAPAN PSAK 115 DALAM PENGAKUAN PENDAPATAN LAYANAN FULFILLMENT DAN TEKNOLOGI PADA PERUSAHAAN ECOMMERCE ENABLER. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The growth of e-commerce has led to the emergence of e-commerce enabler companies like Power Commerce Asia (PCA). PCA frequently offers a combination of fulfillment and technology services in a single bundled contract, which complicates its financial recording. This research aims to examine the revenue recognition process at PCA, assess its compliance with PSAK 115, and identify the operational constraints faced by the finance team. The method used is a descriptive qualitative analysis through field observations and an in-depth interview with the Vice President of Finance. The results indicate that PCA has complied with the five-step model mandated by PSAK 115. The company properly separates fulfillment and software billings into different accounts and recognizes revenue gradually as the services are provided (over time). However, this process still encounters several technical challenges. These include highly varied client agreements that are difficult to automate, the risk of data discrepancies during the transfer to the accounting software, and the time-consuming manual data cleaning process. To resolve these issues, management is advised to establish standardized service packages and maximize spreadsheet automation features to restore team productivity.

Item Type:	Thesis (Tugas Akhir)
Additional Information:	[No. Panggil; 2310102069] [Pembimbing: Bunga Anisah Harared] [Penguji 1: Agustina Riyanti] [Ketua Penguji Ayunita Ajengtyas Saputri Mahsuri]
Uncontrolled Keywords:	Revenue Recognition, PSAK 115, E-commerce Enabler, Fulfillment, Technology System.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting L Education > L Education (General)
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII)
Depositing User:	MUHAMMAD IKHSAN
Date Deposited:	07 Sep 2026 02:49
Last Modified:	07 Sep 2026 02:49
URI:	http://repository.upnvj.ac.id/id/eprint/51201

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