- Website,
- Intangible Asset-cost,
- ISAK14
Copyright (c) 2023 Mohammad Taufan Prassetiyo, Hadiah Fitriyah

This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract
Website is one of the technological advances that can be used by companies as a means of promotion and increase sales. In the accounting treatment and recognition, the website can also be categorized as an intangible asset if it is in accordance with the requirements stipulated in PSAK 19 regarding intangible assets.This research approach uses qualitative research where this research utilizes data obtained in the form of narratives, expressions, results from sources which are then processed into descriptive data presented in a research result.The results show that the recognition and accounting treatment of the Ricosta website is considered as other expenses in its financial statements, and is not in accordance with what ISAK 14 stated that the website can be considered an intangible asset
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