Academia Open
Vol 8 (2023): June (in progress)
Business and Economics

Analysis of Treatment and Cost Accounting Recognition of Shoe Product Websites in Sidoarjo
Analisis Perlakuan dan Pengakuan Akuntansi Biaya Website Produk Sepatu di Sidoarjo


View Article
Similarity Check Result
  • Mohammad Taufan Prassetiyo,
  • Hadiah Fitriyah*
Mohammad Taufan Prassetiyo
Universitas Muhammadiyah Sidoarjo, Indonesia
Hadiah Fitriyah
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/acopen.8.2023.3909
Published June 26, 2023
Keywords
  • Website,
  • Intangible Asset-cost,
  • ISAK14
How to Cite
Prassetiyo, M. T., & Fitriyah, H. (2023). Analysis of Treatment and Cost Accounting Recognition of Shoe Product Websites in Sidoarjo. Academia Open, 8, 10.21070/acopen.8.2023.3909. https://doi.org/10.21070/acopen.8.2023.3909

Copyright (c) 2023 Mohammad Taufan Prassetiyo, Hadiah Fitriyah

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Crossref
Scopus
Google Scholar
Europe PMC

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

View Article
Similarity Check Result

Downloads

Download data is not yet available.

References

  1. J. H. Mustakini, “Metode Penelitian Bisnis. Edisi ke-6. Yogyakarta. Universitas Gajah Mada.,” 2014.
  2. P. D. Sugiono, “Metode penelitian pendidikan pendekatan kuantitatif.pdf,” Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif Dan R&D. 2014.
  3. S. Hermawan and Amirullah, “Metode Penelitian Bisnis Bandung,” CV Alfa Beta, 2016.
  4. S. Hermawan and Amirullah, Metode Penelitian. 2016.
  5. Sugiyono, Metode Penelitian Kuantitatif, Kualitatif, dan R&D, Cetakan 19. Bandung: Alfabeta CV., 2013.
  6. Sugiyono, Metode Penelitian Pendidikan Pendekatan Kuantitaif, Kualitatif, dan R&DSugiyono. 2013. “Metode Penelitian Pendidikan Pendekatan Kuantitaif, Kualitatif, dan R&D.” Metode Penelitian Pendidikan Pendekatan Kuantitaif, Kualitatif, dan R&D. https://doi.org/10.1. 2013.
  7. Sugiyono, Metode Penelitian Kuantitatif, Kualitatif, dan R&D, Cetakan ke. Bandung: Alfabeta, 2015.
  8. U. Silalahi, “Metode Penelitian Sosial Kuantitatif,” J. Vis. Lang. Comput., 2015.
  9. U. Sekaran and Bougie, “Metode Penelitian untuk Bisnis Pendekatan Pengembangan-Keahlian,” in Metode Penelitian untuk Bisnis Pendekatan Pengembangan-Keahlian, 2017.
  10. W. Darmalaksana, “Metode Penelitian Kualitatif Studi Pustaka dan Studi Lapangan,” Pre-print Digit. Libr. UIN Sunan Gunung Djati Bandung, 2020.