EVALUASI PERLAKUAN AKUNTANSI ATAS PIUTANG TAK TERTAGIH PADA PT. ANGKASA PURA I (PERSERO) CABANG MANADO

Going Concern : Jurnal Riset Akuntansi

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Title EVALUASI PERLAKUAN AKUNTANSI ATAS PIUTANG TAK TERTAGIH PADA PT. ANGKASA PURA I (PERSERO) CABANG MANADO
 
Creator Logor, Ribka Josevira
Sabijono, Harijanto
Alexander, Stanly W.
 
Subject accounting treatment; bad debts; PSAK 50; PSAK 55; PSAK 60
 
Description The Bad Debts is very influential on the decline in operating profit of the companyThis study aims to determine the presentation, recognition and measurement and disclosure of uncollectible receivables at PT. Angkasa Pura I (Persero) Manado Branch and conformity with PSAK 50, 55 and 60. This study uses qualitative research methods with descriptive methods. The evaluation method used is collecting data obtained through interviews and documentation, then analyzing the data and finally data processing data. The results of this study are receivables which are categorized into uncollectible receivables, namely receivables that have more than 6 months of maturity. The treatment of uncollectible receivables from PT. Angkasa Pura I (Persero) complies with Financial Accounting Standards namely PSAK 50, 55, and 60. The accounting treatment of uncollectible receivables must also be given special attention by companies to minimize uncollectible receivables.
 
Publisher Universitas Sam Ratulangi
 
Contributor
 
Date 2020-10-14
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ejournal.unsrat.ac.id/index.php/gc/article/view/30175
10.32400/gc.15.3.30175.2020
 
Source GOING CONCERN : JURNAL RISET AKUNTANSI; Vol 15, No 3 (2020); 521-526
2686-4215
1907-9737
 
Language eng
 
Relation https://ejournal.unsrat.ac.id/index.php/gc/article/view/30175/29498
https://ejournal.unsrat.ac.id/index.php/gc/article/downloadSuppFile/30175/744
https://ejournal.unsrat.ac.id/index.php/gc/article/downloadSuppFile/30175/745
 
Rights Copyright (c) 2020 Ribka Josevira Logor, Harijanto Sabijono, Stanly W. Alexander
 

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