PERNYATAAN STANDAR AKUNTANSI KEUANGAN NO 23 TENTANG PENDAPATAN DAN BEBAN PADA TOKO PALAPA SAMARINDA

Tan Boby Hartanto

Abstract


The purpose of  this study aims to determine the reasonableness of the calculation of the balance of income and expense are presented in the financial statements Stores Palapa in accordance with SFAS No. 23. samantha analytical tool used is a tool of comparative analysis (comparison) by comparing the financial statements made by the company with the principles application of the income and expenses according to Statement of Financial Accounting Standards (SFAS) No. 23. The results of the balance sheet and income statement as well as transactions revenues and expenses during the year 2013 found some irregularities recording income and expenses. Based on the analysis contained earned income but the company has not completed the work which it is responsible and there is a load on the load of the post should be a burden for the next period. Based on the research that has been put forward the hypothesis that states that the measurement of income and expenses at the Palapa Store in New York City is not in accordance with Statement of Financial Accounting Standards (SAK) No. 23 per December 31, 2013.

References


Anonim, Ikatan Akuntan Indonesia 2004, Standar Akuntansi Keuangan, Penerbit Salemba Empat

Jusuf, Al Haryono, 2003, Dasar-Dasar Akuntansi Jilid 1 Edisi 6 Universitas Gajah Mada, Penerbit Sekolah Tinggi Ekonomi.

Muqodim, 2005, Teori Akuntansi, Fakultas Ekonomi Universitas Islam Indonesia Yogyakarta, Penerbit EKONISIA


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