ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN BERDASARKAN PSAK NO.27 PADA KSP SYARIAH AL-IKHLAS KABUPATEN TAKALAR

Sulastri Sulastri, agusdiwana suarni, Ifayani Haanurat

Abstract


This study aims to determine the level of conformity between the recognition of income and expenses applied by KSP Syari'ah Al-Ikhlas with the provisions in PSAK No.27. The type of research used in this study is qualitative research. Data processed is the recognition of income and expenses obtained from the financial statements of KSP Syaria'ah AL-Ikhlas. The data analysis technique used in this study is qualitative descriptive analysis. Sources of data used in this study are primary data in the form of conducting interviews and secondary data, namely data that has been further processed, namely the earnings report remaining results of the business and a brief history of the establishment of the Syari'ah Al-Ikhlas KSP. The results of this study are Where in revenue recognition KSP Syari'ah Al-Ikhlas applies the cash basis method, not in accordance with PSAK No. 27 because according to PSAK No.27 the method applied is when the calculation of business results (accrual basis) is expected profit and expense set at the time of the transaction. In recognition of the burden on KSP Syaria'ah AL-Ikhlas applied the accrual basis method that was in accordance with PSAK No.27. However, in the presentation of the KSP Syaria'ah AL-Ikhlas business results report, it has not separated the operating expenses and the burden of cooperatives with PSAK No. 27.


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