Perlakuan Akuntansi Terhadap Piutang pada Unit Bisnis Infrastruktur PT PLN Batam

Abstract

This research was conducted in PT Pelayanan Listrik Nasional (PLN) Batam with Title accounting treatment of accounts receivable on infrastructure business unit PT PLN Batam. The purpose of this research was to determine whether the accounting treatment of accounts receivable in Infrastructure Business Unit of PT PLN Batam in accordance with Generally Accepted Accounting Principles (GAAP). This research uses descriptive data analysis method. The results of this research indicate that the accounting treatment of accounts receivable in Infrastructure Business Unit of PT PLN Batam include the recognition of receivables, recording accounts receivable, valuation of receivables, and receivables presentation is not in accordance with GAAP.