ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN KONTRAK KONSTRUKSI SERTA DAMPAKNYA TERHADAP PENYAJIAN LAPORAN KEUANGAN PT ADIRA KREASI INDONESIA BERDASARKAN PSAK NO.34

JUJU JUTIAH, JUJU (2019) ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN KONTRAK KONSTRUKSI SERTA DAMPAKNYA TERHADAP PENYAJIAN LAPORAN KEUANGAN PT ADIRA KREASI INDONESIA BERDASARKAN PSAK NO.34. Skripsi thesis, SEKOLAH TINGGI ILMU EKONOMI INDONESIA.

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Abstract

Tujuan dari menganalisis penerapan pencatatan pengakuan pendapatan dan beban pada perusahaan kontrak konstruksi serta dampaknya terhadap penyajian laporan keuangan. Pendapatan dan beban merupakan unsur penting dalam penyajian laporan keuangan serta dalam menentukan besar kecilnya suatu laba di perusahaan. Dalam penelitian ini, penulis menggunakan metode deskriptif, pengumpulan data dengan menggunakan studi lapangan dan menggunakan teknik analisis data kuantitatif. Faktor utama yang berpengaruh besar terhadap naik turunnya laba The purpose of analyzing the application of the recording of recognition of income and expenses on the construction contract companies and their impact on the presentation of financial statements. Income and expenses are important elements in the presentation of financial statements and in determining the size of a profit in the company. In this study, the authors used descriptive methods, collecting data using field studies and using quantitative data analysis techniques. The main factor that has a large influence on the rise and fall of corporate profits is the operating profit of the project. The results of the study show that PT Adira Kreasi Indonesia in recognizing income and expenses uses the Completed Contract Method where the method is not in accordance with PSAK No. 34 namely the Method of Percentage of Completion. The use of methods in determining recognition of income and expenses is very influential on financial statements. erusahaan merupakan laba operasi proyek. Hasil penelitian menunjukan bahwa PT Adira Kreasi Indonesia dalam pengakuan pendapatan dan beban menggunakan Metode Kontrak Selesai dimana metode tersebut belum sesuai dengan PSAK No. 34 yaitu Metode Persentase Penyelesaian. Penggunaan metode dalam menentukan pengakuan pendapatan dan beban sangat berpengaruh terhadap laporan keuangan.

Item Type: Thesis (Skripsi)
Subjects: H Social Sciences > HD Industries. Land use. Labor
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: S1 Akuntansi
Depositing User: Mr Miptahudin Almurtado
Date Deposited: 27 Aug 2020 03:57
Last Modified: 27 Aug 2020 03:57
URI: http://repository.stei.ac.id/id/eprint/300

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