ANALISIS PENERAPAN PENGAKUAN PENDAPATAN BERDASARKAN PSAK 72 PADA PT KERETA API INDONESIA (PERSERO)

This study aims to determine the analysis of the application of revenue recognition based on PSAK 72 at PT Kereta Api Indonesia (Persero). This study uses a qualitative method, namely by analyzing the results of interviews with one of the accounting staff at PT Kereta Api Indonesia (Persero) and then comparing them with PSAK 72 standards. The data used in this study are primary data, namely data obtained from interviews with accounting staff at PT Kereta Api Indonesia (Persero). The results of this study indicate that revenue recognition at PT Kereta Api Indonesia (Persero) has used an accrual basis, measurements at PT Kereta Api Indonesia (Persero) have allocated to each of its implementation obligations, its presentation to PT Kereta Api Indonesia (Persero) has presented contracts in the report. Financial statements as contract assets or contract liabilities, as well as in PT Kereta Api Indonesia (Persero) disclosure of income has disclosed information that allows users of financial statements to understand the nature, amount, timing and uncertainty of income and cash flows arising from contracts with customers. So that the application of revenue recognition at PT Kereta Api Indonesia (Persero) has fully complied with PSAK 72 standards, where this standard has now become the single standard regarding contract revenue with customers.