Evaluasi Pengakuan Pendapatan dan Beban Kontrak serta Pengaruhnya Terhadap laba Perusahaan Konstruksi Sesuai PSAK 34 Revisi 2010
| Main Authors: | Bryan, Bryan, Hastoni, Hastoni |
|---|---|
| Other Authors: | LPPM STIE Kesatuan |
| Format: | Article Book eJournal |
| Bahasa: | eng |
| Terbitan: |
LPPM STIE Kesatuan
, 2015
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| Online Access: |
http://jurnal.stiekesatuan.ac.id/index.php/jiak/article/view/418 |
Daftar Isi:
- Constructions services company has unique characteristics, where the consctruction project are not all resolve in one accounting period and generally conducted in mid-construction. Necessitating special metods used by construction companies to claim there income and the burden by paying attention to stage of completion of contract activity. The use of methods that are not appropriate revenue recognition will affect the recognition of expenses that impact the company’s periodic earnings. The research objective was to evaluate the method of recognition revenue and expenses on its construction contract with the Financial Accounting Standards, IAS 11 which came into force effectively on 2012. With to have validity of IAS 11 in the year 2012, expected the company which is engaged in construction services are able to apply IAS 11 in the implementation of recognition contract revenue and expenses. Research on the author is in the PT Kreasinta Namora located on Jl. Kalibata Tengah 17A No 12 South Jakarta is a company engaged in building constructions and interior design. The result showed that PT Kreasinta Namora has been followed and implemented showed that PT Kreasinta Namora has been followed and implemented by both the Financial Accounting Standards, contract revenue and contract expenses associated with construction contracts are recognized at their respective jobs as revenue and expenses with respect to the contract activity (percentage of completion), in accordance with IAS 11. Keywords: Method of revenue recognition and contract expenses, gross profit, IAS 11