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  • REVENUE RECOGNITION ANALYSIS OF CUSTOMER SERVICES OF GOVERNMENT AND NON GOVERNMENT ON SWARNA DWIPA HOTEL PALEMBANG Trinanda Oktavina Sari (xiii +51 pages) The final report entitled "Revenue Recognition Analysis of Customer Services of Government and Non Government On Swarna Dwipa Hotel Palembang". The purpose of writing this final report is to study and analyze how the treatment of revenue recognition is implemented by the company. Company data obtained by the author through interviews and observations. From company data and analytical results, the author could see that the company recognizes revenue in accordance with applicable of PSAK (PSAK No.23) and the company uses the accrual method in recognizing revenue, so that all revenues are recorded in accordance with all of the income that have occurred and actually become the company right in a period. Keywords: Revenue, Accrual Basis