ANALISIS PERLAKUAN AKUNTANSI PENDAPATAN BERDASARKAN PSAK NO. 72 PADA KANTOR PEGADAIAN CABANG PANDAAN KABUPATEN PASURUAN

This study aims to analyze the application of PSAK No. 72 regarding the treatment of income accounting at the Pegadaian Cabang Pandaan Office. PSAK No. 72, which regulates the recognition, measurement, presentation and disclosure of income from contracts with customers, came into effect on January 1, 2020. In this study, the author uses a descriptive qualitative research method with a case study approach. The data was obtained through interviews with key informants from the Pegadaian Office and analysis of documentation related to financial statements. The results of the study show that the implementation of PSAK No. 72 at Pegadaian Cabang Pandaan has been implemented in revenue recognition based on five standard stages of recognition. However, there are challenges in presenting and disclosing information related to more detailed revenue components. This study is expected to contribute to the improvement of accounting practices in similar companies and become a reference for future researchers who are interested in analyzing the application of income accounting standards.