Analisis Pengakuan Pendapatan Berdasarkan PSAK 72 PT Mandiri Indonesia Agam Palembang

The type of data collected by the researcher is in the form of qualitative data consisting of primary data and secondary data. Methods of data analysis by collecting data, analyzing data obtained from the company and making comparisons between the two financial statements. The company recognizes revenue using the accrual basis method where the company recognizes revenue when the transaction occurs. The company has not been able to distinguish goods and services that are treated as a single performance obligation and even the company's revenue recognition is not fully in accordance with PSAK No. 72. Recognition of contract revenue with customers of PT. Mandiri Indonesia Agam has not complied with PSAK 72. Because the company recognizes revenue on an accrual basis when the transaction occurs or when the contract is signed without regard to the terms in revenue recognition, while in PSAK 72 the company must recognize revenue in stages over the life of the contract (over the time) or at a certain point (at a point of time) with 3 steps according to financial accounting standards. Income measurement applied by PT. Mandiri Indonesia Agam is based on a signed contract and in accordance with the details of the transaction price without regard to the allocation of the transaction price. This is not in accordance with PSAK No. 72 in the measurement of income. The company has not fully implemented PSAK no. 72 because the company has not been able to fully recognize revenue in stages over the life of the contract (throughout the time) or at a certain point (at a mark of time). The company's management believes that revenue recognition cannot be applied to any contract. There are conditions related to the consumption of benefits by the customer, the increase in the value of assets on the customer's side, as well as the agreement on the payment stage of the contract that the company has not been able to study.