Analisis Perlakuan Akuntansi Pendapatan Serta Pengaruhnya terhadap Penyajian Laporan Laba Rugi pada PDAM Kabupaten Lombok Timur
Analysis of Revenue Accounting Treatment and Its Effect on the Presentation of the Income Statement at the Regional Drinking Water Company (PDAM) of East Lombok Regency
DOI:
https://doi.org/10.66886/alfaizi-jphb.v4i2.367Keywords:
Accounting, Revenue, Income StatementAbstract
This study aims to determine the revenue accounting treatment method applied by the Regional Drinking Water Company (PDAM) of East Lombok Regency and its effect on the fairness of the presentation of the Income Statement based on applicable accounting standards. This study employed a descriptive research method. The data collection techniques used included observation, interviews, and documentation. The data consisted of quantitative and qualitative data, while the sources of data included primary and secondary data. Based on the analysis conducted, operating revenue is recognized using the accrual basis method, including revenue derived from water charges, administrative services, and other water sales, even though the cash receipts may occur at a later date. The results of the analysis indicate that the revenue accounting treatment applied by the Regional Drinking Water Company (PDAM) of East Lombok Regency and its effect on the fairness of the presentation of the Income Statement are reasonable and in accordance with generally accepted Financial Accounting Standards. Therefore, the researcher recommends that the company maintain and improve the application of appropriate accounting standards to enable users of financial statements to obtain a clear overview of the company's financial performance and financial condition.
References
Anisa Nurhayati, Sandi Akbari, Shilfa Septiana Dewi, Nur Eka Lailatun, Ruth Dahlia Pengaribuan, & Sudrajat. (2025). Analisis Pengakuan Pendapatan dan Beban Dalam Penyajian Laporan Laba Rugi Pada PT. Siantar Top Tbk. AT-TAKLIM: Jurnal Pendidikan Multidisiplin, 2(1), 340–352. https://doi.org/10.71282/at-taklim.v2i1.66
Fergina Clarita Rumagit, & Lidia M. (2023). Evaluasi Perlakuan Akunti Pendapatan-Lo Berdasarkan Kantor Akuntasi Pemerintah (SAP) Peraturan Pemerintah Nomor 71 Tahun 2010 padan Pendapatan Badan Pendapatan Daerah Provinsi Sulawesi Utara. Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, Dan Hukum), 7(4), 439–447.
Fitriana Nur Eni. (2023). Analisis Atas Pengakuan Pendapatan pada Perusahaan Jasa Konstruksi Kaitannya terhadap Laporan Laba Rugi Perusahaan (Studi Kasus pada PT Intan Raya Yasoda). Jurnal Universitas Dian Nswantoro, 2(2), 2–5.
Iswadi, I., & Khirnika, K. (2017a). Analisis Keterkaitan Pengakuan Pendapatan dan Laba Pada Perusahaan Konstruksi yang Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi Dan Keuangan, 5(1), 23. https://doi.org/10.29103/jak.v5i1.1810
Iswadi, I., & Khirnika, K. (2017b). Analisis Keterkaitan Pengakuan Pendapatan dan Laba pada Perusahaan Konstruksi yang Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi Dan Keuangan, 5(1), 23. https://doi.org/10.29103/jak.v5i1.1810
Moleong, L. J. (2017). Metodologi Penelitian Kualitatif. Remaja Rosdakarya.
Ohoiwai, R. R., Marunduh, A., & Pesak, P. J. (2022). Evaluasi Penyajian Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Keuangan Entitas Tanpa Akuntabilitas Publik Pada Perusahaan Daerah Air Minum Kabupaten Maluku Tenggara. Jurnal Akuntansi Manado (JAIM), 407–413. https://doi.org/10.53682/jaim.vi.3191
Ratnasari, C., Pontoh, W., & Lambey, R. (2021). Evaluasi Perlakuan Akuntansi Pengakuan dan Pengukuran Pendapatan Berdasarkan Psak 23 pada PT Aneka Gas Industri, Tbk = Filling Station Manado. Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 9(1). https://doi.org/10.35794/emba.v9i1.32552
Rismansyah. (2019). Analisis Pengakuan Pendapatan dan Beban pada PT Wahana Bumi Riau Cabang Palembang. Jurnal Media Wahana Ekonomika, 12(2). https://doi.org/10.31851/jmwe.v12i2.3295
Sugiyono. (2019). Metode Penelitian Kualitatif, Kuantitatif dan R&D. Alfabeta.
Tulung, N. E., Morasa, J. ., & Wangkar, A. . (2017). Evaluasi Perlakuan Akuntansi Pendapatan Berdasarkan Psak 23 terhadap Produk Pt. Celebes Minapratama Bitung. Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 5(2). https://doi.org/10.35794/emba.v5i2.17108
