Analysis of the Accounting Credibility of Garuda Indonesia Financial Transactions with Mahata Aero Teknologi

  • Girang Permata Gusti Sekolah Tinggi Ilmu Ekonomi Boedi Oetomo Pontianak
  • Agnes Bieattant Budianto Martin-Luther-University Halle-Wittenberg, German
DOI: https://doi.org/10.25124/jmi.v20i1.2796

Abstract

This study aims to analyze the feasibility of recording financial statements in 2018 carried out by Garuda Indonesia, specifically transactions conducted by Garuda companies with Mahata. Using descriptive research methods, which include case studies and document review. The results obtained are that the transaction entitlement to the payment commitment by Mahata to the Garuda which is recorded in the other income section is incorrect, that should not be recognized all as other income based on PSAK 23 "revenue", revenue recognition of rights compensation costs should be recognized based on the PSAK 30 "rent". In addition there are indications Mahata's inability to carry out part of it large scope of work and pay fees compensation rights according to the invoice deadline.


 


Keywords—Garuda Indonesia; Mahata;Acrual based; Cash based

Downloads

Download data is not yet available.
Published
2020-04-30
How to Cite
GUSTI, Girang Permata; BUDIANTO, Agnes Bieattant. Analysis of the Accounting Credibility of Garuda Indonesia Financial Transactions with Mahata Aero Teknologi. Jurnal Manajemen Indonesia, [S.l.], v. 20, n. 1, apr. 2020. ISSN 2502-3713. Available at: <//journals.telkomuniversity.ac.id/ijm/article/view/2796>. Date accessed: 26 apr. 2024. doi: https://doi.org/10.25124/jmi.v20i1.2796.
Citation Formats
Issue
Vol 20 No 1 (2020): Jurnal Manajemen Indonesia
Section
Articles