Analisis Penerapan Piutang Berdasarkan PSAK No. 07 Pada PT.Inti Bangun Buana Lestari Dengan PT.Inti Bangun Cipta Karya
Abstract
Abstract
This study aims to determine the fairness of the treatment of receivables based on PSAK No. 07 namely between the parent company and its subsidiaries.
This research is qualitative research, the location of this research is at PT. Inti Bangun Buana Lestari located on Tangerang City and also PT. Inti Bangun Buana Lestari also has another project located in Bogor Regency. The data collection technique used in this study is field research conducted and library research. Data analysis carried out is a qualitative descriptive analysis technique. The results of this study are the principle PT. Inti Bangun Buana Lestari has implemented the recording of accounting reports as determined by the Statement of Financial Accounting Standards in Indonesia, but there are some that the authors found in financial statements that are not in accordance with accounting regulations. This is caused by the condition of the position of the office between the parent and the adjacent subsidiary, so that the facilities used are together. Another finding found by the author is the irregularities of deferred subsidiary debts. Invoice payments are controlled by the parent company. This allows for adverse conditions in the statement of financial position.
Keywords: Financial Statements, Receivables, PSAK No. 7
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