Penerapan Standar Akuntansi Keuangan (SAK) No. 23 Tentang Pendapatan Dalam Laporan Laba Rugi Pada PT. Manunggal Wiratama

Abstract

Efforts to help decision making and how the performance of the company, especially financial performance, management must present the financial statements well. Accurate Financial statement require good and appropriate Financial Accounting Standards in Processing Financial Accounting Standards. Application of Financial Accounting Standards (SAK) No 23 in Income Statement at PT Manunggal Wiratama Medan. Standard accounting is one important infrastructure
to realize of good and clear Financial Statement eithin a company. The principle used in Indonesia to prepare the general income statement accepted by the Indonesia Institute of Accountants (IAI) contained in the financial Accounting Standard (SAK) No.23. By written thesis entitled Implementation of Financial Accounting Standards No 23 in Income Statement at PT. Manunggal Wiratama Medan. The research method used is quantitative descriptive research to describe or describe the things related of a situation that is done through data collection. The types of research conducted are literature research and field research. The results showed that the financial Accounting Standard No 23 was applied to PT.Manunggal Wiratama. The classification of income and expenses in the income statement has presented in detail and clearly so that disclosure is informative. The conclusion of research is the preparation of income statement at PT.Manunggal Wiratama Has been guided by Accounting Standard of Finance no.23.