PENERAPAN PSAK 72 DALAM PENYUSUNAN LAPORAN KEUANGAN PADA CV. AYUMUTYAFOOD INDOLESTARI

Abstract

Revenue represents a fundamental element in a company’s income
statement and, as such, must be reported with integrity in
accordance with applicable revenue recognition principles. To
ensure consistency and transparency, businesses are required to
refer to a standardized framework—namely the Financial Accounting
Standards (SAK). Since January 1, 2020, a new standard, PSAK No.
72, has taken effect, specifically governing revenue recognition
from customer contracts. This study seeks to explore how PSAK No.
72 has been implemented by CV. Ayumutya Food Indolestari.
Employing a qualitative descriptive approach, the research reveals
that the company's practices in revenue recognition are not yet fully
aligned with PSAK 72. The findings suggest that although some
aspects have been adopted, the overall application of the standard
remains partial, as the company has yet to comprehensively follow
all prescribed guidelines in measuring and recognizing revenue.