ANALISA PENGAKUAN PENDAPATAN PADA DEPARTEMEN SERVIS PT. ASTRA INTERNASIONAL TBK. TOYOTA AUTO 2000 PADANG

Income is one aspect that is very influential in financial reports both regarding the amount and in writing. One of the main goals of the company is to generate the maximum possible profit. This target can be achieved through certain efforts and activities that can create opinions and efficiency in managing the company. The main source of company revenue is the result of the sale of goods and services. The number of goods and services sold. is one measure to determine the success or failure of a company itself. Revenue recognition at PT. Astra Internasional Tbk Auto 2000 Padang recognizes that revenue from services is recognized when net income is earned. PSAK No. 23 regulates income, especially transactions for economic events arising from the sale of goods, sales of services and use of other assets, usually in the form of interest, royalty and dividends.PT Astra International Toyota Tbk Auto 2000 Padang generates its revenue from services such as car servicing and sales of goods such as sell spare parts. Because a good analysis of revenue recognition and income measurement will help the company in the company's survival in the future. With the application of PSAK, the correctness of the company's profit and loss financial statements can be trusted. Two methods: qualitative and quantitative.