Revenue And Expense Recognition, Measurement and Reporting In a Telecommunication Company Case Study: PT. Excelcomindo Pratama
Abstract
This study is aimed to describe the way PT. Excelcomindo Pratama recognizes,
measures, and reports its revenues and expenses under the formal businessfinancial
accounting procedure. In this study the researcher employs an appropriate problem
seeking procedure in order to identify correctly the real and actual problem being
faced by the Company in the area offinancial accounting by choosing two subfocuses:
(I) revenue recognition, measurement, and reporting: and (2) expense
recognition, measurement, and reporting. Moreover, the qualitative study method
with a case study approach had been considered as the most appropriate way to
answer correctly the research questions raised during the preliminary field
observation. Based on the reseach questions, the majorpurposes ofthis study include
(I) to know how PT Excelcomindo Pratama recognizes, measures, arid reports its
existing revenue and expense, and (2) to reveal how the company's treatment of
revenue and expense compares to how revenue and expense are treated in the
Indonesian Financial Accounting Standards. Thestudy may contribute both practical
andacademic settings where humanneeds exist anddevelop over time.
Furthermore, some Company's relevant persons and current documents had been
selected as the study's major data resources. To collect the required data from those
data resources, both interview and document guides as the main study instruments
had been employed to gather the empirical data and information neededfor the study
analysis. The domain analysis had been employed as the data analysis technique
suitable to run from the very general and huge data arrive on some factual and
relevant sub themes and compiled into a theme as the study title: "Revenue and
expense recognition, measurement, and reporting ".
Finally, some crucial study findings derived from the field data analysis completely
answer the research questions, include (I) the empirical description on the way the
Company recognizes, measures, and reports its revenue and expense, and (2) the
Company's compliance to the Indonesian Financial Accounting Standard (PSAK) in
financial accounting management.
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