ABSTRACT
Sarni. 2019. Analysis of Accounting Treatment for Revenue from Conventional Traders Online Sales (Case Study of MAL Mandonga Kendari Traders). Thesis, Accounting Department, Faculty of Economics and Business, Halu Oleo University. Advisor: (1) Intihanah (2) Ika Maya Sari

This study aims to determine the suitability of the accounting treatment for the income of online sales of conventional traders MAL Mandonga Kendari. The analytical method used is descriptive analysis and data collection methods used are interview methods and documentation. The results of this study indicate that Toko Zahra recognizes revenue by using the method The concept of accrual basis is used by Zahrah Stores to show income that should be received by Zahrah Stores when conducting credit sales, the accounts receivable will certainly increase and vice versa if the consumer repays the loan means the receivables will decrease be accepted. online sales are in accordance with the statement of SAK ETAP, namely Toko Zahra recognizing revenue when a transaction occurs, using the basis of measurement based on fair value and disclosure of income reported in profit or loss.

Keywords: Accounting Treatment and Online Sales Revenue