Abstrak

Penelitian ini bermaksud mengetahui tentang bagaimana Analisis Akuntansi Atas Kerugian Piutang Terhadap Tingkat Pendapatan Aeronautika Pada PT. Angkasa Pura I. Subjek penelitian ini yaitu PT. Angkasa Pura I Bandar Udara Internasional Syamsudin Noor Banjarmasin, serta objek dalam penelitian ini yaitu, Analisis Akuntansi Atas Kerugian Piutang pada PT. Angkasa Pura I Bandar Udara Internasional Syamsudin Noor Banjarmasin. Metode pengumpulan data yang digunakan peneliti saat meneliti di PT. Angkasa Pura I Bandar Udara Internasional Syamsudin Noor Banjarmasin yaitu metode observasi dan wawancara. Dalam penelitian ini digunakan teknik data analisis kualitatif. Penelitian ini menunjukkan bagaimana PT. Angkasa Pura I Bandar Udara Internasional Syamsudin Noor Banjarmasin menganalisis akuntansi atas kerugian piutang.

Kata kunci:Analisis Akuntansi Kerugian Piutang, PT Angkasa Pura I Bandar Udara Internasional Syamsudin-Noor, Tingkat Pendapatan Aeuronautika.

Abstract

This study intends to find out about how the Accounting Analysis of Receivable Losses Against Aeronautical Revenue Levels at PT. Angkasa Pura I. The subject of this research is PT. Angkasa Pura I Syamsuddin Noor International Airport Banjarmasin, as well as the objects in this study, namely, the Accounting Analysis of Receivable Losses at PT. Angkasa Pura I Syamsuddin Noor International Airport, Banjarmasin. The data collection method used by researchers when researching at PT. Angkasa Pura I Syamsuddin Noor International Airport Banjarmasin namely observation and interview methods. In this study used qualitative data analysis techniques. This research shows how PT. Angkasa Pura I Syamsuddin Noor International Airport Banjarmasin analyzes the accounting for losses on receivables.

Keywords: : Accounting Analysis of Receivables Losses, PT Angkasa Pura I Syamsudin-Noor International Airport, Economic Income Level.