Abstrak: Ide-ide untuk memulai sebuah usaha atau bisnis diawali dengan mengamati lingkungan. Biasanya ide baru muncul sebagai hasil dari proses interaksi seseorang dengan lingkungan. Oleh karena itu pilihan akan lingkungan dan bentuk bisnis harus diamati dengan seksama. Di sini seorang wirausahawan harus jeli dalam menilai dan menangani berbagai permasalahan dan peluang yang muncul di lingkungan tersebut. Sebagi contoh, ada dua orang calon wirausahawan datang di sebuah masyarakat di suatu tempat. Dua orang ini menemukan kenyataan yang sama bahwa semua orang dalam masyarakat tersebut ternyata tidak memakai sepatu atau sandal. Setelah mempelajari dan mengidentifikasi penyebabnya, calon wirausahawan A menyimpulkan tidak ada gunanya memulai bisnis sepatu di sini karena A berkeyakinan perilaku masyarakat yang tidak bersepatu atau sandal ini sudah mendarah daging dan tidak bisa diubah.         Kata Kunci: Ide, Mengamati, Bentuk Bisnis

Web-based information systems technology is one of the media information that is efficient and effective in the dissemination of information that can be accessed by anyone, anytime, and anywhere. Currently, many companies are already making use of web-based information systems technology to help his efforts in promoting his company, to introduce its product, getting consumers more, making transactions faster and provide satisfying service for consumers. PT. Bangun Tiara Teknik is a company engaged in the field of building materials. Sales system that exists today of PT. Bangun Tiara Teknik is still done manually, where starting from the process of supply of goods, the ordering of merchandise, the deals, the creation of shipping documents, to reporting, so it takes a lot of time and in create a document and are still often goes wrong in terms of record keeping and input data by the sales section. The results of the design of this web-based information system is the best solution to solve the problem. Error logging orders can be minimized and reporting can be done appropriately.  Therefore, the authors are interested in making the design of information system of sales with web-based  at PT Bangun Tiara Teknik. With web-based computerized system allows the addition of a number of consumers to purchase the desired product, consumer satisfaction against the speed and accuracy of orders as well as reporting.

Revenue recognition, is a financial standard, specifically PSAK number 23. In PSAK number 23 it can be described and about revenue recognition. The collection method uses a qualitative research method with case studies. Implementation of operational, non-operational income, and implementation of the Company's financial statements. The Company's financial statements use the cash basis method as the basis for revenue recognition, which is only calculated based on cash receipts and disbursements. The Company applies Minimum Service Standards (SPM) in obtaining normal income. Abstrak: pengakuan pendapatan, adalah suatu standar keuangan, khususnya PSAK nomor 23. Pada PSAK nomor 23 dapat diuraikan dan tentang pengakuan pendapatan. Metode pengumpulan menggunakan metode penelitian Kualitatif dengan studi kasus. Penerapannya pendapatan Opersional, non Operasional, dan Penerapannya Laporan Keuangan Perusahaan. Laporan keuangan Perusahaan menggunakan metode cash basis sebagai dasar pengakuan pendapatan, dimana hanya diperhitungkan berdasarkan penerimaan dan pengeluaran kas.. Perusahaan menerapkan Standar Pelayanan Minimum (SPM) dalam mendapatkan pendapatan yang bersifat normal