The objective of this final project is knowing the revenue’s recognition, measurement, and presentation in Semarang Branch Office of PT. Jasa Marga (Persero) Tbk., and knowing the suitability between revenue’s recognition, measurement, and presentation in the company and the rules in Statement of Financial Accounting Standard Number 23 about revenues. The methods of data collection are interview and literature study.While the writing methods are using description and eksposition method. According to the explanation, known that Semarang Branch Office of PT. Jasa Marga (Persero) Tbk., recognizes its revenues using accrual basis method. The company has done all of its duty to recognize its revenues. All of those revenues has recognized, realized, billed, and measured reliably. Beside that, also known that Semarang Branch Office of PT. Jasa Marga (Persero) Tbk., measures its revenues in Indonesia’s moneter unit by fair value method, and presents all of those revenues in the comprehensif of income statement and balance sheet. While the statement of changes in equity, statement of cash flow, and note to financial statement is made by head office in the consolidated financial statement. So, can be concluse that the recognition, measurement, and presentation of revenues in Semarang Branch Office of PT. Jasa Marga (Persero) Tbk., have been suitabled with The Statement of Financial Accounting Standard Number 23 about revenues.