Nabilla, Risna (2022) EVALUASI PENGAKUAN PENDAPATAN JASA KONTRAK KONSTRUKSI BERDASARKAN PSAK NO. 72 PADA PT ADHI TRIKARYA MANDIRI. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Pendapatan merupakan hasil dari penjualan suatu barang dan jasa yang dibebankan kepada pelanggan atau mereka yang menerima atas barang dan jasa tersebut. Penelitian ini bertujuan untuk mengetahui apakah pengakuan pendapatan kontrak konstruksi yang dilakukan PT. Adhi Trikarya Mandiri sudah diterapkan dengan baik dan sesuai dengan PSAK No.72. Penelitian ini merupakan penelitian kualitatif dengan menggunakan statistik deskriptif. Teknik pengumpulan data pada penelitian ini menggunakan metode observasi yaitu dengan mempelajari, mengamati dan menganalisa pengakuan pendapatan di PT. Adhi Trikarya Mandiri. Hasil penelitian ini menunjukkan bahwa perusahaan sudah menerapkan pengakuan pendapatan kontrak sesuai dengan PSAK 72 dan perusahaan tidak memiliki kendala dalam pencatatan pendapatan. Penerapan PSAK 72 dianggap lebih mudah bagi perusahaan karena terdapat generalisir pengakuan pendapatan. ABSTRACT Revenue is the result of the sale of a good and service charged to the customer or those who receive the goods and services. This study aims to find out whether the recognition of construction contract income carried out by PT. Adhi Trikarya Mandiri has been implemented properly and in accordance with PSAK No.72. This research is a qualitative research using descriptive statistics. The data collection technique in this study uses an observation method, namely by studying, observing and analyzing income recognition in PT. Adhi Trikarya Independent. The results of this study show that the company has implemented contract revenue recognition in accordance with PSAK 72 and the company has no obstacles in recording revenue. The implementation of PSAK 72 is considered easier for companies because there are generalizations of revenue recognition.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | RISNA NABILLA | ||||||||
| Date Deposited: | 11 Nov 2022 02:25 | ||||||||
| Last Modified: | 11 Nov 2022 02:25 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8836 |
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