PERLAKUAN AKUNTANSI TERHADAP PENDAPATAN FRANCHISE BERDASARKAN PSAK NOMOR 23

Abstract

The purpose of this study is to determine the accounting treatment of franchise income at CV. MJ Agisna. in Kediri and To find out  whether the application of accounting for franchise income at  CV. MJ Agisna. in Kediri is in accordance with the Financial Accounting Standards (SAK).This type of research is quantitative descriptive research, because this study  describes  the  acquisition  of  data  received  on  the  object  under  study  with  the  aim of  knowing  the  accounting treatment  of  franchise  income.  This  research is  also  a  case  study,  because  it  aims  to  study  the  existing  problems  in relation to financial accounting calculations that can reflect a financial report then find solutions to solutions that are based on existing theories and in accordance with calculations based on PSAK number 23. The data used in this study is primary data,  while in data collection using preliminary surveys, interviews and documentation.From the  results of data analysis, the results of the study show that it has presented the income statement in accordance with the number 23 PSAK, it's just that there is one point that is not appropriate with the regulations in accordance with the PSAK, which is about recording income accounts on joint fees that must be accrued.