PENERAPAN PSAK No. 34 TENTANG AKUNTANSI KONTRAK KONSTRUKSI PADA AKUNTANSI PENDAPATAN KONTRAK KONSTRUKSI (Studi Kasus Pada CV. Bintang Mulia Persada Malang)
| Main Author: | Bachtiar, Pungky Fajar |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2011
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14540/ |
Daftar Isi:
- The purpose of this study was to describe the suitability adoption of PSAK No. 34 regarding a construction contract accounting in companies engaged in construction. A contracting company, Bintang Mulia Persada engaged in the development or construction projects, including in the areas of: chartering of buildings, construction in the planning and execution, architectural services, interior design services and drawings. The company was established since February 6, 1999. Measurement of revenue must be done by looking at fair value compensation accepted or acceptable. Total revenue arising from a transaction is usually determined by agreement between the company and the purchaser or user of the asset. Disclosure of revenue which are recognized by companies in development projects Bangil District Court in 2009 was Rp. 286.857 million, while the realization of the reported costs in development projects Bangil District Court in 2009 in accordance with the Fee Schedule which made the company is Rp. 318 730 million. For Development Projects Plengsengan Kidul Dalem village in Malang in 2009 of an agreed contract value of, Rp. 215 million. The method of recognizing revenue at the company adopted the percentage of completion method. This method to assess and recognize gross income in accordance with the company's progress in completing the contract. Excess of the percentage of completion method recognizes revenue on long-term project before the contract is settled, so that timely information can be presented.