ANALISIS PERLAKUAN AKUNTANSI TERHADAP PIUTANG PADA PT.SINAR GALESONG MANDIRI MAKASSAR
NUR MUHAMAD ASRIADI.2020.Scription.Analysis of Accounting Treatment of Spare Parties Receivables at PT. Sinar Galesong Mandiri Makassar guided by Dr. Haeruddin Saleh, S.E., M.Sc and Indrayani Nur, S.E., M.Sc.
The purpose of research to determine and analyze the accounting treatment of spare part receivables at PT. Sinar Galesong Mandiri Makassar whether it is in accordance with applicable accounting standards so as to support the fairness of values in the financial statements. The object of research is PT. Sinar Galesong Mandiri Makassar. Data collection methods using the method of field research namely, observation, interviews and library research. Analysis of the data used is descriptive qualitative analysis.
The results showed that the recognition of receivables used at PT. Sinar Galesong Mandiri Makassar, namely recognizing the receivables after the service has been provided and invoices have been issued with the Net Method recording method. PT. Sinar Galesong Mandiri Makassar assesses receivables by determining the allowance for allowance for receivables using the direct allowance method for receivables> 180 days old. Receivables are presented and disclosed in the statement of financial position (balance sheet) as part of current assets in net amounts after deducting allowance for uncollectible receivables by including an explanation in the statement of financial position that the trade receivable balance is net (net). Accounts Receivable Accounting Treatment at PT. Sinar Galesong Mandiri Makassar is in accordance with applicable Financial Accounting Standards including recognition of receivables, valuation of receivables, and presentation and disclosure of receivables so as to support the fairness of values in the financial statements.