Revenue Allocation Mechanisms and Accounting Treatment under PSAK 115: A Case Study of Cargo Transportation at PT KDB

Abstract

Cargo transportation across multiple operational areas creates challenges in determining the timing of revenue recognition and allocating recognized revenue internally among Regional Operational Units (ROUs). This study evaluates the end-to-end revenue recognition process at PT KDB ROU H under PSAK 115 and examines the internal allocation mechanism along a cargo transportation corridor of approximately 780 km. A descriptive case study approach combined qualitative analysis with an illustrative quantitative model. Data were collected through internship observations, document reviews, and discussions with relevant personnel. The findings indicate that revenue recognition should reflect the satisfaction of performance obligations associated with the end-to-end transportation service, supported by adequate documentation, system traceability, reconciliation, and period-end cut-off procedures. Recognized revenue is subsequently allocated internally among ROUs using confidential allocation weights and operational records. The analysis clarifies the distinction between recognizing service revenue and distributing that revenue for internal reporting purposes. The study highlights the importance of coordinating recognition, allocation, and control procedures to support reliable reporting and structured evaluation of ROU performance, offering practical insights into accounting processes for cargo services spanning multiple operational areas.