ANALISIS PENGUKURAN DAN PENGAKUAN PENDAPATAN TERHADAP PENINGKATAN LABA BERSIH PADA EPSON SERVICE CENTER PALU

Abstract

This study aims to analyze revenue recognition and measurement and their compliance with PSAK No. 23 in improving net profit at Epson Service Center Palu City. The background of this research is based on the fluctuation of revenue during 2024, which may affect the accuracy of net profit reporting. This study uses a descriptive qualitative method. Data were collected through interviews, observations, and documentation involving branch managers, finance staff, and technicians. The data used include financial statements and the company’s accounting policies. The results show that Epson Service Center Palu has implemented the accrual basis method, where revenue is recognized when transactions occur, both from service activities and spare part sales. The recording process is carried out systematically through coordination between technicians and administrative staff and is supported by an ERP system. However, there are still obstacles such as delays in data input, late documentation, and manual processes that may lead to recording errors. In general, revenue recognition and measurement are in accordance with PSAK No. 23, although some transactions still require adjustments. Revenue fluctuations are mainly caused by variations in service volume and demand for spare parts. The conclusion of this study indicates that the implementation of revenue recognition is fairly good; however, improvements in systems, staff training, and standard operating procedures are needed to ensure more accurate and consistent financial reporting.

Keywords: Revenue recognition, revenue measurement, net profit, PSAK No. 23