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


Mohammad Taufan Prassetiyo
Universitas Muhammadiyah Sidoarjo, Indonesia
Hadiah Fitriyah
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
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

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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