Abstract:
Analysis of Revenue Recognition and Measurement
In accordance with SFAS No. 23 Employees Cooperative Republic of Indonesia
(KPRI) Setia Kawan" (Mentoring by Dr. Mukhtar Sapiri, SE., MM., Kes, as a
mentors I and Dr. HA Arifuddin Mane, SE., MSi., SH., MH as mentors II)
Accounting Department. Faculty of Economics. Bosowa University.
Employees Cooperative Employees Cooperative (KPRI) Setia Kawan is one of
the cooperatives operating in two business areas, namely business units and
business unit Savings and Loans Store. The main problems in accounting for
revenues is the recognition and measurement of revenue, then revenue recognition
and measurement to be performed accurately. This study aims to determine how
the application of revenue recognition and measurement methods KPRI Setia
Kawan, whether in accordance with IAS 23 on income. This study uses a
comparative method is a method of analyzing the data by comparing the results of
the field with theoretical knowledge on the study of literature.
Research was conducted on KPRI Setia Kawan which is a financial institution
with a function as a cog in the SME segment. Based on the research that has been
done, the recognition and measurement of income in accordance with IAS 23 that
interest income on loans are recognized when cash is received (cash basis). As for
the measurement of income measured at fair value received or to be received
