Akuntansi Pendapatan pada Dinas Perumahan Kawasan Permukiman, Cipta Karya, dan Tata Ruang Kota Medan

Abstract

Accounting is an information system used to measure, manage and report the financial information of an entity, such as a company, non-profit organization or government agency. Revenue is all Regional General Treasury receipts that increase equity and are current in the relevant year period which are the rights of the regional government and do not need to be repaid by the regional government. Revenue accounting aims to record, measure and report revenue accurately and relevantly in an entity's financial statements. This is important to show the company's financial performance to stakeholders such as investors, creditors and other interested parties. The concept of revenue recognition refers to the time or period when revenue is recognized in financial statements. The main principle in this case is that revenue must be recognized when the sale or provision of services has occurred, the amount can be measured clearly enough, and it is probable that economic benefits will flow to the entity. This research aims to determine the conformity of Revenue Accounting at Dinas Perumahan Kawasan Permukiman, Cipta Karya, Dan Tata Ruang Kota Medan with Minister of Home Affairs Regulation Number 13 of 2006. Data are being collected by doing interview and documentation techniques, then data are analysed by using comparative methods. The results show that the Income Accounting applied at Dinas Perumahan Kawasan Permukiman, Cipta Karya, Dan Tata Ruang Kota Medan is in accordance with Minister of Home Affairs Regulation Number 13 of 2006.