Analisis Perlakuan Akuntansi Pendapatan Serta Pengaruhnya terhadap Penyajian Laporan Laba Rugi pada PDAM Kabupaten Lombok Timur

This study aims to determine the revenue accounting treatment method applied by the Regional Drinking Water Company (PDAM) of East Lombok Regency and its effect on the fairness of the presentation of the Income Statement based on applicable accounting standards. This study employed a descriptive research method. The data collection techniques used included observation, interviews, and documentation. The data consisted of quantitative and qualitative data, while the sources of data included primary and secondary data. Based on the analysis conducted, operating revenue is recognized using the accrual basis method, including revenue derived from water charges, administrative services, and other water sales, even though the cash receipts may occur at a later date. The results of the analysis indicate that the revenue accounting treatment applied by the Regional Drinking Water Company (PDAM) of East Lombok Regency and its effect on the fairness of the presentation of the Income Statement are reasonable and in accordance with generally accepted Financial Accounting Standards. Therefore, the researcher recommends that the company maintain and improve the application of appropriate accounting standards to enable users of financial statements to obtain a clear overview of the company's financial performance and financial condition.