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Analasis Penerapan PSAK 72 Pada Pengakuan Pendapatan di Tazkia Tours And Travel

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"Goal :This study aims to analyze the implementation of the Indonesian Financial
Accounting Standards (PSAK) 72 regarding revenue recognition at Tazkia Tours
and Travel. The research is based on the importance of proper revenue recognition
to accurately reflect the company’s financial position, especially in travel service
companies that receive advance payments.
Methode : This research employs a descriptive qualitative method, with data
collected through interviews, observation, and document analysis.
Fact/Finding : The findings indicate that Tazkia Tours and Travel generally
applies PSAK 72 by recognizing revenue after performance obligations are
fulfilled. However, several challenges remain, such as the recording of customer
deposits that do not fully comply with the standard and potential delays in revenue
recognition. The study recommends improvements in revenue recording and
disclosure systems to enhance the accuracy of financial statements and compliance
with PSAK 72"

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Availability

Detail Information

Series Title

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Call Number

REF 657.3 AZZ a

Publisher

Bogor : Universitas Islam Tazkia., 2025

Collation

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Language

Indonesia

ISBN/ISSN

NIM.2110102013

Classification

657.3

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

PSAK 72
Revenue Recognition
Tazkia Tours and Travel
Service Accounting
Financial Accounting Standards

Specific Detail Info

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Statement of Responsibility

Fatimah Az Zahra

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