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INTRODUCTION
1.1. Background
Banking is at the core of each country's financial system. Therefore, the Bank as a
financial institution that helps the Government achieve prosperity has an important role in
increasing national development. The function of banking institutions is as a financial
intermediary between parties who need funds with parties who are excessively funded. In
addition, banks also function as intermediaries for payments. Therefore it can be said that the
bank is the lifeblood of the financial system which is active in receiving deposits from the
public in the form of savings, current accounts, deposits etc., which then funds collected from
the community are channeled back to the community in the form of credit.
In each accounting period the company will generally make financial statements.
Based on reports made, interested parties in the company can see the company's financial
position and management can take policies for the continuity of the company for the future.
Financial statements are part of financial reporting which consists of several elements, namely
balance sheet, income statement, statement of changes in equity, cash flow statements and
notes to financial statements. Compiling financial statements is an important basis for
knowing the company's financial performance which includes revenues and expenses.
Revenue is a key element and fundamental to reporting on a firm’s activities. Revenue
Recognition is an important thing to determine when an income is recognized as revenue.
Revenue accounting analysis is an analysis carried out on the recognition, measurement, and
presentation of revenue is very important to get a reasonable profit and loss.
Even though determining revenue is important, measurement is not always easy
because of the many types of industrial models available. This research will be conducted at
PT. Bank Central Asia which is a Private Bank. Choosing research at PT. Bank Central Asia
because it is a Well-known and Big private bank that already advanced so that it is possible to
analyze the presentation of financial statements in the accounting practices of PT. Bank
Central Asia Bank mainly on revenue recognition. Based on the statement, the author chose
this topic for the final project of Accounting Theory with the title: Revenue Recognition and
Revenue Measurement PT. Bank Central Asia Based on PSAK No. 23.
Apsa, S. (2014). Evaluasi Pengakuan, Pengukuran Dan Pelaporan Pendapatan Berdasarkan PSAK
No.23 Pada PT. Pelayaran Liba Marindo Tanjungpinang Periode 2013. Universitas Maritim
Raja Ali Haji, 1-12.
BCA, B. (2018). Annual Report 2017. Jakarta: PT Bank Central Asia TBK.
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Deloitte & Touche LLP. (2014, July 2). The Wallstreet Journal. Retrieved from Revenue
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Lumingkewas, V. A. (2013). Pengakuan Pendapatan dan Beban Atas Laporan Keuangan Pada PT.
Bank Sulut. EMBA, 199-206.
Marcella, S. (2010). Analisis Pengakuan dan Pengukuran Pendapatan Berdasarkan PSAK No.23
Pada PT. Pandu Siwi Sentosa Palembang. 1-10.
Stanakuntansi. (2018, May 15). Jenis dan Sumber Pendapatan Dalam Akuntansi. Retrieved from
Stan Akuntansi: https://www.stanakuntansi.com/2018/05/jenis-dan-sumber-pendapatan-
dalam.html
Stephen D. Simpson, C. (2017). The Banking System: Commercial Banking - How Banks Make
Money. Retrieved from Investopedia: https://www.investopedia.com/university/banking-
system/banking-system3.asp
Syinen, A. (2014, December 10). Ukhwah Asyifusyinen. Retrieved December 17, 2018, from
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makalah.html
Wahdatana, A. (2014). Analisis Pengakuan Pendapatan dan Beban Pada PT.Duta Satrya Adhi
Persada Banjarbaru. Sekolah Tinggi Ilmu Ekonomi Pancasetia Banjarmasin, 1-17.
Widodo, N. D. (2014). Analisis Pengakuan dan Pengukuran Pendapatan Menurut PSAK No. 23
Pada Usaha Peternak Ayam Petelur Bayu Farm Di Kabupaten Semarang.
Wikipedia. (n.d.). Bank Central Asia. Retrieved December 18, 2018, from Wikipedia:
https://en.wikipedia.org/wiki/Bank_Central_Asia