Ariani, Dina (2010) ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN DALAM KAITANNYA DENGAN PENYAJIAN LAPORAN KEUANGAN PADA PT.CIPTA KRIDA BAHARI. S1 thesis, Universitas Mercu Buana.
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Abstract
This research was about the recognition of revenue and expense at PT. Cipta Krida Bahari. Revenue is one important element in the Financial Statement that a lot of attention from users of Financial Statement. Also expense are the most important element for Financial Statement users, while the expense recognition are when incurred. The purpose of this research is to find empirical evidence consistent with the implementation and get whether the implementation of measures taken by the company is in was appropriate with PSAK. The results of this research will be showing that the recognition of revenue and expense cannot matching because the recognition of expense had been different time with the recognition of revenue. Keyword : analysis, recognition, revenue, expense
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