Perlakuan Akuntansi Terhadap Piutang pada Unit Bisnis Infrastruktur PT PLN Batam
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Date
2014-07-16
Authors
Nababan, Yuliana
Journal Title
Journal ISSN
Volume Title
Publisher
Politeknik Negeri 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.
Description
Keywords
Manajemen Bisnis, Akuntansi, Accounting, Manajemen dan Ilmu yang Berkaitan, Ilmu Ekonomi, Accounts Receivable, Infrastructure Business