Perlakuan Akuntansi Transaksi Penjualan Konsinyasi Menurut Psak No. 23 Pada Mini Market Sinar Baru Karanganom

Authors

  • Rudi Angga Saputra Institut Teknologi dan Bisnis WIdya Gama Lumajang
  • Sochib Institut Teknologi dan Bisnis WIdya Gama Lumajang
  • Khoirul Ifa Institut Teknologi dan Bisnis WIdya Gama Lumajang

Keywords:

Recording of Accounting, Consignment, SFAS No.23

Abstract

The purpose of this study was to determine how the accounting treatment of consignment sales transactions according to PSAK number 23. PSAK Number 23 contains the recognition of income for an activity. In this case, it relates to the recognition of the income incurred from the consignment sales transaction at the Sinar Baru Karanganom Miniimarket. This type of research is a case study with descriptive qualitative research methods, research that describes what happens in a particular field situation or region. Based on the research that has been done, it can be seen that the revenue recognition in Sinar Baru Minimarket is in accordance with PSAK No.23 about measurement and revenue recognition because consignment sales at the new Sinar minimarket have recognized other income and profits.

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Published

2022-06-21

Issue

Section

Articles