ANALISIS PENGAKUAN PENDAPATAN DAN AKUNTANSI PIUTANG PADA PDAM KOTA SOLOK ( Studi Kasus pada PDAM Kota Solok )

DESMI, YANTI (2015) ANALISIS PENGAKUAN PENDAPATAN DAN AKUNTANSI PIUTANG PADA PDAM KOTA SOLOK ( Studi Kasus pada PDAM Kota Solok ). Diploma thesis, Universitas Andalas.

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Abstract

One of the factors deciding the viability of a company in carrying out its activities is the amount of revenue produced by the company, because the amount of income greatly affects the amount of profit to be in perolehdan when revenue should be recognized. And credit sales are often dominant role in achieving the company's profit. This study aims to determine the accounting recognition of revenues and accounts receivable are in accordance with accounting standards applicable in the taps. The results showed PDAM in addition to providing services, also receive the operating revenue consists of revenue water sales and sales revenue of non water, income non water consists of revenue new connections, reinstall, and sales revenue water tank, Revenue recognition (continued) that are already underway production PDAM Solok made during work performance has been done by the company, thus affecting the income and financial position, revenue recognition taps Solok not in accordance with GAAP ETAP as recognized on the cash basis whereas according to SAK ETAP must be recognized accrual basis, type of receivables that exist in the company are trade receivables and other receivables, receivables are presented in the financial statements with a cash value that can be realized, method of measuring the allowance for doubtful accounts based on the age of receivables calculated once three years divided by three, because the use SAK ETAP Keywords: Revenue, Revenue Recognition, Accounting Receivable

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