Evaluasi Pengakuan Pendapatan dan Beban Kontrak serta Pengaruhnya Terhadap laba Perusahaan Konstruksi Sesuai PSAK 34 Revisi 2010
| Main Authors: | Bryan, Bryan, Hastoni, Hastoni |
|---|---|
| Format: | Article info application/pdf Journal |
| Bahasa: | eng |
| Terbitan: |
Institut Bisnis dan Informatika Kesatuan
, 2013
|
| Online Access: |
https://jurnal.ibik.ac.id/index.php/jiakes/article/view/242 https://jurnal.ibik.ac.id/index.php/jiakes/article/view/242/199 |
Daftar Isi:
- Constructions services company has unique characteristics, where the consctruction project arenot all resolve in one accounting period and generally conducted in mid-construction. Necessitatingspecial metods used by construction companies to claim there income and the burden by payingattention to stage of completion of contract activity. The use of methods that are not appropriaterevenue recognition will affect the recognition of expenses that impact the company’s periodicearnings. The research objective was to evaluate the method of recognition revenue and expenses onits construction contract with the Financial Accounting Standards, IAS 11 which came into forceeffectively on 2012. With to have validity of IAS 11 in the year 2012, expected the company whichis engaged in construction services are able to apply IAS 11 in the implementation of recognitioncontract revenue and expenses. Research on the author is in the PT Kreasinta Namora located onJl. Kalibata Tengah 17A No 12 South Jakarta is a company engaged in building constructionsand interior design. The result showed that PT Kreasinta Namora has been followed andimplemented showed that PT Kreasinta Namora has been followed and implemented by both theFinancial Accounting Standards, contract revenue and contract expenses associated withconstruction contracts are recognized at their respective jobs as revenue and expenses with respect tothe contract activity (percentage of completion), in accordance with IAS 11.