Penerapan Standar Akuntansi Keuangan No.34 Dalam Pengakuan dan Pengukuran Pendapatan Usaha Jasa Konstruksi Pada PT. Bintang Angkasa Megantara Medan
| Main Author: | Mahtari, Shafrina |
|---|---|
| Other Authors: | Ismail, Mutia |
| Format: | Student Papers |
| Bahasa: | ind |
| Subjects: | |
| Online Access: |
http://repository.usu.ac.id/handle/123456789/26879 |
Daftar Isi:
- Profit is one of any indicator that used for performance evaluation of the firm. For fair presentation of revenue as important variable, the accurate measurement method needed and we must be sure that revenue recognition suitable to revenue recognition principles and Financial Accounting Standard or General Accepted Accounting Principles (GAAP). At the contractor firm, revenue recognition for long term construction usually uses the percentage of completion method and the approaches which used are physical approach and cost approach to count the percentage of completion. According the result of writer’s examination, has been to knew that PT. Bintang Angkasa Megantara uses the percentage of completion method for all of the project that worked, there is the long term construction or short term construction that complete on one year. And to count how the percentage of completion, the firm use the engineer method that made by technic department. Based on the finding above, it is important to give information of clear and exact in application of PSAK No.34 to the company in order to arrange the financial statement and their understanding about revenue recognition and measurement method that used of their management company.
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