RAHAYU, HENNY (2018) PENGAKUAN PENDAPATAN PADA PERUSAHAAN KONSTRUKSI PT. PRASINDO JAYA MAKMUR. Skripsi thesis, STIE INDONESIA JAKARTA.
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Abstract
Penelitian ini bertujuan untuk mengetahui bagaimana perlakuan akuntansiterhadap pengakuan pendapatan jasa konstruksi yang diterapkan PT. Prasindo JayaMakmur telah sesuai dengan PSAK nomor 34 tahun 2015. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatankuantitatif karena penelitian ini lebih banyak menganalisis data – data atau dokumen –dokumen dan tanpa menggunakan alat bantu statistik , penelitian ini menggunakan alatbantu berupa komputer. Software yang digunakan adalah Microsoft Word dan MicrosoftExcel. Sedangkan data yang digunakan adalah data sekunder. Hasil dari penelitian ini , PT. Prasindo Jaya Makmur tidak memiliki proyekjangka panjang , walaupun melewati 1 (satu) periode akuntansi. Karena banyak proyekyang selesai dalam rentan 1 (satu) tahun perusahaan bisa saja menggunakan metodekontrak selesai. Namun karena melewati 1 (satu) periode akuntansi maka dapatmengakui pendapatan dengan presentase penyelesaian , yaitu mengakui pendapatan danlaba kotor berdasarkan proses konstruksi. Untuk menghitung kearah kemajuan pekerjaan, PT. Prasindo Jaya Makmur menggunakan Pendekatan Fisik (physical progress) yaituperhitungan didasarkan pada unit terpasang (output measures). Pengukuran pendapatanyang yang dilakukan oleh PT. Prasindo Jaya Makmur menggunakan nilai wajar atasharga kesepakatan dalam hal ini adalah nilai Kontrak Kerja. PT. Prasindo Jaya Makmurtelah menerapkan PSAK nomor 34 tahun 2015 tentang kontrak konstruksi , namunpenerapannya belum sepenuhnya sesuai dan belum dijalankan secara konsisten. Kata Kunci : Pengakuan pendapatan , Kontrak Konstruksi , PSAK nomor 34 This study aims to determine how the accounting treatment of revenue recognition of construction services applied by PT. Prasindo Jaya Makmur has been in accordance with PSAK No. 34 of 2015. This research uses descriptive research type with quantitative approach because this research more analyze data or document - document and without using statistical tool, this research using a tool in the form of computer. Software used is Microsoft Word and Microsoft Excel. While the data used is secondary data. The result of this research, PT. Prasindo Jaya Makmur does not have long�term project, although it passes 1 (one) accounting period. Since many projects are completed in a vulnerable 1 (one) year the company could just use the completed contract method. However, because it passes through 1 (one) accounting period it can recognize the income with the percentage of settlement, which is to recognize revenue and gross profit based on the construction process. To calculate towards the progress of work, PT. Prasindo Jaya Makmur uses a Physical Progress which is calculated based on the output measures. Measurement of income made by PT. Prasindo Jaya Makmur uses the fair value of the agreement price in this case is the value of the Contract of Work. PT. Prasindo Jaya Makmur has implemented PSAK No. 34 of 2015 on construction contracts, but its implementation has not been fully compliant and has not been executed consistently. Key Words : Revenue Recognition , Construction Contract , PSAK No. 34
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 11 Jul 2022 07:58 | ||||||||
| Last Modified: | 11 Jul 2022 07:58 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7690 |
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