Repository Universitas Harapan Medan

dc.contributor.author	Desinta, Nadya
dc.date.accessioned	2022-06-28
dc.date.available	2022-06-28
dc.date.issued	2019
dc.identifier.uri	https://repositori.unhar.ac.id/handle/76/analisis-pengakuan-pengukuran-pengungkapan-dan-pelaporan-pendapatan-berdasarkan-psak-no-23-pada-pt-pegadaian-persero
dc.description.abstract	Revenue is a keyword that influences the income statement and balance sheet. The purpose of this study was to analyze the recognition, measurement, disclosure and reporting of revenue by PSAK No. 23 on PT. Pegadaian. The method used in this study was qualitative research method, the descriptive analysis. The results showed, revenue recognition at PT. Pegadaian was recognized when cash or cash equivalents were received and recorded. The measurement of income was recorded at the amount of cash received or at the fair value of the benefits given to obtain the income. Disclosure and reporting of income was based on the heading of each income. Recognition, measurement, disclosure and income reporting at PT. Pegadaian already in accordance with PSAK No.23.	en_US
dc.language.iso	en	en_US
dc.publisher	Universitas Harapan Medan	en_US
dc.subject	Financial Accounting, Akuntansi Keuangan	en_US
dc.title	ANALISIS PENGAKUAN, PENGUKURAN, PENGUNGKAPAN DAN PELAPORAN PENDAPATAN BERDASARKAN PSAK NO. 23 PADA PT. PEGADAIAN (Persero)	en_US
dc.type	Skripsi	en_US

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