THE ROLE OF ACCOUNTING FOR INCOME AND EXPENSES ON THE FAIRNESS OF FINANCIAL STATEMENTS AT PT HANIL JAYA STEEL IN SIDOARJO

Penulis

  • Enny Istanti Universitas Bhayangkara Surabaya, Indonesia
  • Achmad Daengs GS Faculty of Economics, University of 45 Surabaya, Indonesia

Kata Kunci:

The Role of Accounting, Income, Expenses and Fairness of Financial Statements

Abstrak

To maintain business continuity, a company must be able to increase profitability and performance and a good management is needed, so management has a great responsibility for the preparation and presentation of financial statements because it involves information that will be used by related parties for decision making. This study aims to determine how the application of accounting treatment of income and expenses to the fairness of financial statements at PT Hanil Jaya Steel in Sidoarjo. The approach used in this study is a qualitative descriptive approach. In this study, the researcher uses the accrual basis method where revenue is recognized when a sale occurs. The results of this study indicate that there is still a lack of internal control carried out PT Hanil Jaya Steel in Sidoarjo in managing income and expenses

Biografi Penulis

Enny Istanti, Universitas Bhayangkara Surabaya

Fakultas ekonomi dan bisnis

Referensi

Daengs, GSA, Istanti, E., Negoro, RMBK, & Sanusi, R. (2020). The Aftermath of Management Actions on Competitive Advantage through Process Attributes at Food and Beverage Industries Export Import in Perak Harbor of Surabaya. International Journal of Criminology and Sociology, 9, 1418–1425.

Dewi, R., Daengs GS, A., Khusniyah, & Qomariah, N. (2020). Internal Factor Effects In Forming The Success Of Small Businesses. UNITOMO SYNERGY Journal, 10(1), 13–21.

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Istanti, E., Negoro, BK, & Daengs GS, A. (2021). The Effect of Job Stress and Financial Compensation Toward OCB And Employee Performance. Media Mahardhika, 19(3), 560–570.

Istanti, E., Sanusi, R., & Daeng GS, A. (2020). Impact Of Price, Promotion and Go Food Consumer Satisfaction In Faculty Of Economic And Business Students Of Bhayangkara University Surabaya. Unitomo EXPEKTRA Journal, 4(2), 104–120.

Mulyadi. 2015. Cost Accounting. Edition 5. Yogyakarta: YKPN College of Management.

Soemantri, AI, & Daengs GS, A. (2020). Entrepreneurship Orientation Strategy, Market Orientation And Its Effect On Business Performance In MSMEs. Unitomo EXPEKTRA Journal, 4(1), 1–10.

Sugiyono. 2019. Quantitative, Qualitative and R&D Research Methods. Bandung: CV. Alphabet.

Sumarsan, Thomas. 2017. Indonesian Taxation Fifth Edition. Jakarta: INDEX.

Unduhan

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Diterbitkan

2022-07-31

Cara Mengutip

Istanti, E., & Daengs GS, A. (2022). THE ROLE OF ACCOUNTING FOR INCOME AND EXPENSES ON THE FAIRNESS OF FINANCIAL STATEMENTS AT PT HANIL JAYA STEEL IN SIDOARJO. Jurnal Akuntansi Dan Pajak, 23(1). Diambil dari https://www.jurnal.stie-aas.ac.id/index.php/jap/article/view/3460

Terbitan

Vol 23 No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022

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The copyright of the article fully belongs to the Jurnal Akuntansi dan Pajak and publishing rights belong entirely to LLPM STIE AAS Surakarta 

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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