ANALISIS PERLAKUAN AKUNTANSI PENDAPATAN JASA OUTSOURCING BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA PT. HABITAT JAYA PRATAMA MANADO

Abstract

Accounting treatment of income is a crucial aspect in financial reporting. The proper application of income accounting standards will enhance the company's benefits. If the application is not in compliance, it can affect income reporting and hinder the company's sustainability. The purpose of this research is to examine the Income Accounting Treatment at PT. Habitat Jaya Pratama Manado based on the Financial Accounting Standards for Non-Publicly Accountable Entities (SAK ETAP).  The research was conducted at PT. Habitat Jaya Pratama Manado. The research method used was qualitative descriptive. The data were obtained from primary and secondary sources. The data collection techniques used were interviews, observation, and documentation.  The findings of this study are that the accounting treatment of income at PT. Habitat Jaya Pratama uses the accrual basis method, income measurement uses the fair value as the standard for measuring recognized income, and the recording of income using the accrual basis method is in accordance with the SAK ETAP. However, the disclosure of income at PT. Habitat Jaya Pratama has not yet prepared a statement of financial position (CALK), and therefore the disclosure is not in accordance with SAK ETAP.  The conclusion of this study is that the income treatment of PT. Habitat Jaya Pratama is not entirely in line with the SAK ETAP. The author's recommendation to PT. Habitat Jaya Pratama is to continue maintaining the accounting treatment of income recognition, measurement, recording, and presentation in accordance with the SAK ETAP. However, for disclosure, it is suggested that PT. Habitat Jaya Pratama prepare a note on the financial statement (CALK)

Keywords: Accounting Treatment, Income, SAK