Akuntansi pendapatan kontrak pada PT Kumala Motor Cemerlang (Honda KMG Manado)
DOI:
https://doi.org/10.58784/mbkk.450Keywords:
PSAK 115, contract revenue, after sales, revenue recognitionAbstract
This study evaluates the alignment of revenue accounting practices for after-sales services with PSAK 115 (Revenue from Contracts with Customers) at PT Kumala Motor Cemerlang (Honda KMG Manado). As after-sales transactions involve complex service-order cycles, ensuring precise revenue treatment is critical for financial reporting integrity in the automotive sector. Operational and accounting workflows. Data were triangulated through primary interviews with key personnel and a rigorous review of secondary sources, including service contracts, financial statements, and transaction vouchers. The results demonstrate that while the core pillars of revenue recognition and measurement largely adhere to PSAK 115, full compliance has not been achieved. Revenue recognition is appropriately triggered upon the satisfaction of performance obligations (completion of service and vehicle handover). However, a significant compliance gap exists in the disclosure domain. The company fails to provide granular information regarding contract characteristics, specific timing of performance obligation fulfillment, and the financial risks associated with customer payment delays. Additionally, the lack of explicit separation between contract assets and accounts receivable in the financial statements indicates a need for structural reporting refinements. This study underscores the necessity for automotive entities to enhance transparency in their disclosure notes to meet the rigorous demands of PSAK 115. The findings suggest that professional training and system-wide integration of contract-based accounting are essential to mitigate reporting inconsistencies.
Downloads
References
Effendy, F. (2024). Metodologi penelitian kuantitatif dan kualitatif. Takaza Innovation Labs.
Erizal, N., & Sahespa, A. A. (2024). Ekonomi dan travel cost. CV. Azka Pustaka.
Hanifah, A., Munaroh, A., Husainah, N., Jamilah, S., Hartinah, S., Harun, S. H., & Annas, M. (2025). Pengantar ilmu statistik. Duta Sains Indonesia.
Herawati, T. D., Novianti, N., & Purwanti, L. (2023). Akuntansi keuangan menengah. UB Press.
Ikatan Akuntansi Indonesia. (2024). Pernyataan Standar Akuntansi Keuangan (PSAK) No. 115: Pendapatan dari Kontrak dengan Pelanggan.
Ikhyanuddin,. Murhaban., & Haykal, M. (2025). Akuntansi Entitas Mikro Kecil dan Menengah (EMKM). Takaza Innovation Labs.
Janrosl, V. S. E., & Khadijah. (2021). Akuntansi keuangan menengah. CV Batam Publisher
Kieso, D. E., Weygandt, J. J., Warfield, T. D., Wiecek, I. M., & McConomy, B. J. (2019). Intermediate Accounting. Volume 2. John Wiley & Sons.
Putro, A. N. S., Hannan, S., Widyanti, V., Putra, F. A., Suhartono., Syamsulbahri., Erdi, H. H., Sitorus, P. M., Pranowo, A. S., Reresimi, H. M., Fitriani, H., Kumagaya, J. P., Haliawan, P., & Sunarni. (2024). Pengantar ilmu bisnis. Lakeisha.
Rahayu, S., Simanjuntak, P., Ningsih, H. T. K., & Ilmiha, J. (2025). Pengantar akuntansi. Serasi Media Teknologi.
Rianto, T. P., Manossoh, H., & Korompis, C. W. M. (2024). Evaluasi pengakuan pendapatan berdasarkan PSAK No. 72 pada meter pascabayar di PT. PLN (Persero) ULP Manado Selatan. 72, 43–48. https://doi.org/10.58784/rapi.90
Sari, D. M., & Vendy, V. (2025). Penerapan PSAK 115 terkait pengakuan pendapatan dari kontrak dengan pelanggan pada PT Semen Indonesia (Persero) Tbk. PEOGRESS: Jurnal Pendidikan, Akuntansi Dan Keuangan Universitas Banten Jaya, 8(1), 1–12. https://doi.org/10.47080/progress.v8i1.3507
Subagjo, H., Ervina, N., Monika, D., Handayani, N., Irmawati, I., Setiawan, A. B., Diana, R., Zalogo, E. F., Septian, R., & Patty, M. A. (2025). Konsep dasar akuntansi keuangan. Yayasan Cendekia Mulia Mandiri.
Sugiyono. (2022). Metode penelitian kualitatif. Alfabeta.
Utan, B. A. L., Menne, F., & Setiawan, A. (2023). Analisis pengakuan dan pengukuran pendapatan berdasarkan PSAK 72 pada PT. Bosowa Berlian Motor Cabang Urip Sumoharjo Makassar. ACCESS: Journal of Accounting, Finance and Sharia Accounting, 1(2), 78–82. https://doi.org/10.56326/access.v1i2.2025
Wilestari, M., Fau, S. H., Pattinaja, E. M., Farina, D., Ekawarti, Y., Aramana, D., Fajriah, A. N., & Mujiani, Sari. (2023). Akuntansi keuangan. CV Azka Pustaka.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Manajemen Bisnis dan Keuangan Korporat
This work is licensed under a Creative Commons Attribution 4.0 International License.
Under this license then authors free to:
- Share - copy and redistribute the material in any medium or format.
- Adapt - remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
- You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
- No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
