HIGHLIGHTS
- who: Bebas Pakai from the Bhayangkara University Faculty of Economics and Business have published the Article: :: IJEBD :: ISSN : 2597-4785 (ONLINE) ISSN : 2597-4750 (PRINTED), in the Journal: (JOURNAL)
- what: Research object: for the analysis, it only focuses on the method of recognizing income and profit and loss.
- how: While in this study the method used by the author is to use a qualitative method Findings This result affects the net profit obtained by the company because of the unrecorded and expenses. To clarify the problem the data are presented as follows Revenue . . .

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