This research aims to determine the recognition, measurement and presentation of revenue on Koperasi Pegawai Agraria Badan Pertanahan Kabupaten Purworejo. The methods of data collection are Literature Study and interviews, while the writing methods are using description and exposition method. The discussion in this final project is limited to the recognition, measurement and presentation of the savings and loan fee income. This study uses a list of savings in 2014 and Income Statement Koperasi Pegawai Agraria Badan Pertanahan Kabupaten Purworejo. Based on the discussion note that the Koperasi Pegawai Agraria Badan Pertanahan Kabupaten Purworejo in recognizing their revenues with the cash basis method. Beside that, Also known that the Koperasi Pegawai Agraria Badan Pertanahan Kabupaten Purworejo measures its revenues in the prevailing monetary unit that is Rupiah (Rp) is calculated at 1% of total loans, and presents income savings and loan services in Income Statement.