PSAK 72: EVALUASI PENERAPAN AKUNTANSI PADA PERUSAHAAN PENGEMBANG REAL ESTATE DI BATAM

  • Widda Royanisa Manalu Politeknik Negeri Batam
  • Alfonsa Dian Sumarna Politeknik Negeri Batam
DOI: https://doi.org/10.24123/jbt.v7i1.5282
Abstract Views: 239 times
PDF Downloads: 736 times
Keywords: Revenue, Revenue from Contracts, Real Estate, PSAK 72

Abstract

The PSAK 72 regarding Contract Revenue from Customers effective as of 2020, which replaces some of the old rules, has focused on the migration of revenue recognition at PT. RPM is one of the real estate development companies on Batam Island. This comparative quantitative descriptive research aims to analyze the differences in revenue recognition reported by companies when implementing and not implementing PSAK 72. Data collection uses interview methods and documentation related to income transactions for the period October to December 2020. This research found that the 2020 reporting of PT. RPM still uses the old rules. There are seven types of income for PT. RPM are fine revenue, first-party fee revenue, cancellation revenue, other revenue, rent revenue, waarmerking revenue, and giro service revenue. The types of revenue that are not included in the PSAK 72 standard are other revenue, rent revenue, and giro service revenue. PSAK 72 set that revenue can be recognized when the performance obligation has been fulfilled or the transaction in the form of a contract has been completed. All transactions related to contract revenue in October-December 2020 have been fulfilled or the performance obligations to customers have been completed. The analysis of the calculation of total revenue if implementing PSAK 72 and not implementing PSAK 72 is the same as the amount reported in 2020.

Downloads

Download data is not yet available.

References

Dear Rani, J., & H. Mutiha, A. (2021). Penerapan Psak 72 Pada Perusahaan Minyak Dan Gas Bumi: Studi Kasus Pada Pt Kis. Jurnal Sosial Humaniora Terapan, 4(P-ISSN 2622-1764 E-ISSN 2622-1152), 38–46.

Haryati, Rosiana (2020). Pengembang Minta PSAK 72 dan Aturan Baru PPJB Dievaluasi. Kompas. Dikutip pada tanggal 4 Desember 2021 pada link berikut ini https://properti.kompas.com/read/2020/07/24/110000621/pengembang-minta-psak-72-dan-aturan-baru-ppjb-dievaluasi.

IAI. (2022). PSAK 72 Pendapatan dari Kontrak dengan Pelanggan. Standar Akuntansi Keuangan. Dikutip pada tanggal 26 Mei 2022 pada link berikut http://www.iaiglobal.or.id/v03/standar-akuntansi-keuangan/pernyataan-sak-83-psak-72-pendapatan-dari-kontrak-dengan-pelanggan.

IAI. (2022). PSAK 73 Tentang Sewa. Standar Akuntansi Keuangan. Dikutip pada tanggal 26 Mei 2022 pada link berikut http://www.iaiglobal.or.id/v03/standar-akuntansi-keuangan/pernyataan-sak-84--psak-73-sewa.

IAI. (2022). PSAK 23 tentang Pendapatan. Standar Akuntansi Keuangan. Dikutip pada tanggal 26 Mei 2022 pada link berikut http://iaiglobal.or.id/v03/standar-akuntansi-keuangan/pernyataan-sak-22-psak-23-pendapatan.

IAI. (2022). PSAK 44 Tentang Akuntansi Aktivitas Pengembangan Real Estat. Dikutip pada tanggal 27 Mei 2022 pada link berikut http://iaiglobal.or.id/v03/standar-akuntansi-keuangan/pernyataan-sak-31-psak-44-akuntansi-aktivitas-pengembangan-real-estat.

Media Sarana Informasi. (2020). Strategi Pengembang Properti Terhadap PSAK 72 Aspek Pengakuan Pendapatan. Mediasarana. Dikutip pada tanggal 4 Desember 2021 pada link berikut ini https://www.mediasarana.com/strategi-pengembang-properti-terhadap-psak-72-aspek-pegakuan-pendapatan/. https://www.mediasarana.com/strategi-pengembang-properti-terhadap-psak-72-aspek-pegakuan-pendapatan/.

Prima, Benedicta. (2020). REI Sebut OJK Belum Tanggapi Permintaan Penundaan Penerapan PSAK 72. Dikutip pada tanggal 26 Mei 2022 pada link berikut https://investasi.kontan.co.id/news/rei-sebut-ojk-belum-tanggapi-permintaan-penundaan-penerapan-psak-72.

Veronica, Lestari, U. P., & Metekohy, E. Y. (2019). Analisis Dampak Penerapan Pengakuan Pendapatan Berdasarkan PSAK 72 Terhadap Kinerja Keuangan Perusahaan Real Estat di Indonesia yang Terdaftar di Bursa Efek Indonesia Tahun 2018. Prosiding Industrial Research Workshop and National Seminar, 10(1), 965–973. www.idx.co.id.

Waluyo, Hadi dan Dini Hastuti. (2015). Kamus Terbaru Ekonomi dan Bisnis. Surabaya: Reality Publisher.

Published
2023-06-30
How to Cite
Manalu, W. R., & Dian Sumarna, A. (2023). PSAK 72: EVALUASI PENERAPAN AKUNTANSI PADA PERUSAHAAN PENGEMBANG REAL ESTATE DI BATAM . Jurnal Bisnis Terapan, 7(1), 67 - 80. https://doi.org/10.24123/jbt.v7i1.5282
Issue
Vol. 7 No. 1 (2023): Jurnal Bisnis Terapan
Section
Articles
Copyright (c) 2023 The Author(s) Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Lisensi Creative Commons
Ciptaan disebarluaskan di bawah Lisensi Creative Commons Atribusi-NonKomersial-BerbagiSerupa 4.0 Internasional.

  • Articles published in Jurnal Bisnis Terapan are licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0) license, which permits anyone to copy, transform, or redistribute articles for any lawful purpose in any medium, provided appropriate credit is given to the original author(s) and Jurnal Bisnis Terapan is recognized as its original publisher. A link to this license should also be provided. Any derivative work of an article published in Jurnal Bisnis Terapan must also be shared under the same (or compatible) license.

  • Both copyright and publishing rights on articles are retained by the respective author(s), without restrictions. Only a non-exclusive license is granted to Jurnal Bisnis Terapan to publish the article and identify itself as its original publisher.