Analisis Kritis atas Pengakuan Pendapatan Biaya Penyambungan Listrik (Studi Kasus : Perusahaan Listrik Indonesia)

Ayuningtyas Prihartini; Aria Farah Mita

doi:10.33395/owner.v8i1.1760

Authors

Ayuningtyas Prihartini Universitas Indonesia https://orcid.org/0009-0007-5839-8495
Aria Farah Mita Universitas Indonesia

DOI:

10.33395/owner.v8i1.1760

Keywords:

Connection fees, electricity, performance obligations, PSAK 72, revenue recognition

Abstract

This study aims to look critically at the basis of changes in revenue recognition that occur in electricity connection costs in Indonesian electricity company. This case study focuses on examining the basis for the revenue recognition of electricity connection fees, where the substance of the transaction has not changed, but in terms of the accounting treatment it has undergone several changes. The research object was conducted on the Indonesian electricity company which is a single unit analysis and uses data collection techniques in the form of documentation and interviews. Data collection techniques in the form of documentation are carried out by studying public documents such as Financial Reports and Annual Reports. Meanwhile, the interview used semi-structured with open ends questions. Agency Theory is used as a basis for knowing the logic that influences decisions in preparing accounting policies. The result of the study shows that basically electricity connection is a continuous access so that revenue recognition is carried out over the time. In the prior assessment before implementation of PSAK 72, there was additional criteria which concluded that if the connection was carried out by the company as a result of regulations (laws), then this revenue could not be recognized over the time.

Downloads

Download data is not yet available.

Plum-X Analityc

References

Agustrianti, W., Mashuri, A. A. S., & Nopiyanti, A. (2020). Dampak Penerapan PSAK 72 terhadap kinerja keuangan perusahaan property, real estate and building construction yang terdaftar di bursa efek indonesia tahun 2018-2019. In Prosiding Business Management, Economic, and Accounting National Seminar 1, 973-989.

Altaji, F. S. & Alokdeh, S. K. (2019). The impact of the implementation of international financial reporting standards no.15 on improving the quality of accounting information. Management Science Letters, 9, 973-989.

https://doi.org/10.5267/j.msl.2019.7.018

Amyulianthy, R., Rahmat, T. I., & Munira, M. (2022). Analisis Dampak Implementasi PSAK 72 Terhadap Kinerja Keuangan pada Perusahaan Manufaktur di Indonesia. Jurnal Riset Akuntansi & Perpajakan (JRAP), 9(02), 159-169. https://doi.org/10.35838/jrap.2022.009.02.13

Casnila, I., & Nurfitriana, A. (2020). Analisis dampak kinerja keuangan sebelum dan sesudah penerapan PSAK 72 pada perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI). Riset Akuntansi Dan Perbankan, 14(1), 220-240.

Dewan Standar Akuntansi Keuangan. (2017). PSAK No. 72: Pendapatan dari kontrak dengan Pelanggan. Jakarta: IAI.

Firmansyah, A., & Tama, S. B. (2021). Perbedaan perlakuan pendapatan dari kontrak dengan pelanggan sebelum dan sesudah penerapan PSAK 72 di Indonesia. Bilancia: Jurnal Ilmiah Akuntansi, 5(3), 270-280.

Jensen, M. C., & Smith, C. C. (1984). The theory of corporate finance: A historical overview. New York: McGraw Hill.

Joshi, M., Yapa, P.W.S. & Kraal, D. (2016), IFRS adoption in ASEAN countries: Perceptions of professional accountants from Singapore, Malaysia and Indonesia. International Journal of Managerial Finance, 12(2), 211-240. https://doi.org/10.1108/IJMF-04-2014-0040

Kabir, H., & Li Su (2022, December). How did ifrs 15 affect the revenue recognition practices and financial statements of firms? Evidence from Australia and New Zealand. Journal of International Accounting, Auditing & Taxation, 49. https://doi.org/10.1016/j.intaccaudtax.2022.100507

Kementerian ESDM. (2017). Peraturan Menteri ESDM No. 27 Tahun 2017 tentang Tingkat Mutu Pelayanan dan Biaya yang Terkait dengan Penyaluran Tenaga Listrik.

Lim, Y., Devi, S. S., & Mahzan, N. (2015), Perception of Auditors and Preparers on IFRS 15: Evidence from Malaysia. Advanced Science Letters, 21(6), 1781-1785(5). https://doi.org/10.1166/asl.2015.6212

Mackey, A., & Gass, S. M. (2015). Second language research: Methodology and design: Routledge.

Miles, M. B. & Huberman, M. (1994). An Expanded Sourcebook: Qualitative Data Analysis. London: Sage Publications.

Morawska, I. (2021). The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland. Journal of Economics & Management, 43, 387-403. 10.22367/jem.2021.43.18

Napier, C. J., & Stadler, C. (2020). The real effects of a new accounting standard: the case of IFRS 15 revenue from contracts with customers. Accounting and Business Research, 50(5), 474-503. https://doi.org/10.1080/00014788.2020.1770933

Ogunode, O. A., & Salawu, R. O. (2021). Revenue recognition dilemma under international financial reporting standard (IFRS 15):

Perspectives from key impacted firms in Nigeria. Universal Journal of Accounting and Finance, 9(5), 916-926. 10.13189/ujaf.2021.090503

Onie, S., Ma, L., Spiropoulos, H., & Wells, P. (2022). An evaluation of the impacts of the adoption of IFRS 15 Revenue from Contracts with Customers. Accounting & Finance.1-21. https://doi.org/10.1111/acfi.12978

Pain, P., Victor, F. G., & Bianchi, M. (2021, July). Impact of the adoption of IFRS 15 on the Financial Analysts’ Forecasts. USP International Conference in Accounting.

Piosik, A. (2021). Revenue recognition in achieving consensus on analysts’ forecasts for revenue, operating income and net earnings: The role of implementing IFRS 15. Evidence from Poland. Procedia Computer Science, 192, 1560-1572. https://doi.org/10.1016/j.procs.2021.08.160

PT PLN (Persero). (2014). Laporan Keuangan Tahun 2014. Jakarta: PT PLN (Persero).

PT PLN (Persero). (2020). Laporan Keuangan Tahun 2020. Jakarta: PT PLN (Persero).

Rahayu, D,. (2020). Analisis dampak penerapan PSAK 72 terhadap kinerja keuangan perusahaan telekomunikasi di masa pandemic covid-19. Greenomika, 2(2), 142-158

Souza, P. V. S. D., Gonçalves, R. D. S., & Silva, C. A. T. (2022). Impact of IFRS 15 on the Quality of Accruals and Earnings Management of Brazilian Publicly Held Companies. Revista Brasileira de Gestão de Negócios, 24, 675-691. https://doi.org/10.7819/rbgn.v24i4.4197

Stoykova, A. (2021). Effect of the Application of IFRS 15: Evidence from Bulgaria. ???????????? ???????????, (3), 174-188.

Tama, S. B., & Firmansyah, A. (2021, September). Perbedaan perlakuan pendapatan dari kontrak dengan pelanggan sebelum dan sesudah penerapan PSAK 72 di Indonesia. Jurnal Ilmiah Akuntansi, 5(3), 270-280.

Tenaga Nasional Berhad. (2018). Annual Report 2018. Malaysia : Tenaga Nasional Berhad

The Edge Markets. (2017). “My Say: Embracing the Accounting Disruptions to Property Developers”, Diakses pada 8 April 2023, dari https://www.theedgemarkets.com/article/my-say-embracing-accounting-disruptions-property-developers.

Tutino, M., Regoliosi, C., Mattei, G., Paoloni, N., & Pompili, M. (2019). Does the IFRS 15 impact earnings management? Initial evidence from Italian listed companies. African Journal of Business Management, 13(7), 226-238. https://doi.org/10.5897/AJBM2018.8735

Veronica, V., Lestari, U. P., & Metekohy, E. Y. (2019, August). Analisis dampak penerapan pengakuan pendapatan berdasarkan PSAK 72 terhadap kinerja keuangan perusahaan real estat di Indonesia yang terdaftar di Bursa Efek Indonesia tahun 2018. In Prosiding Industrial

Research Workshop and National Seminar (Vol. 10, No. 1, pp. 965-973).

Yin, Robert K. (2014). Case study research: Design and methods. Los Angeles, CA: Sage.