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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) IJIBE (International Journal of Islamic Business Ethics) Jurnal Akuntansi dan Pajak Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Value: Jurnal Manajemen dan Akuntansi Performance : Jurnal Bisnis dan Akuntansi Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Ekonomi Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Ekonomi, Manajemen, Akuntansi
Desyana, Gita
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Penelitian Teori

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Mengungkap Implementasi PSAK No. 34 pada Perusahaan Konstruksi Y Devi Novianti; Rusliyawati; Desyana, Gita
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 2 (2024): Juli 2024
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

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Abstract

This reseach purpose is to (isi abstract menyesuaikan abstrak) This research aims to evaluate the implementation of Revenue Recognition based on PSAK 34 in Construction Company Y, focusing on road preservation projects. Using a descriptive qualitative approach, the study involves the analysis of the utilization of the completed contract method compared to the percentage of completion method by the company. Data were gathered through interviews and documentation. In road preservation projects, the application of the completed contract method is seen as consistent with PSAK 34. However, the findings reflect that the company has not fully complied with PSAK 34 since the same method has been utilized for long-term projects, despite the standard mandating the use of the percentage of completion method for such projects. Research recommendations emphasize the need to transition from the completed contract method to the percentage of completion method for long-term projects to ensure complete consistency to PSAK 34 standards and alignment with the diverse project characteristics.
Co-Authors Aprianto, Ryan Devi Novianti Elok Heniwati Grania Mustika, Ira Hanifadhila, Yasmin Alya Helisa Noviarty Ikhsan, Syarbini Januari, Pamela Tri Juanda Astarani Khristina Yunita Maulidia, Rahma Oktavianty, Neti Putri, Valencia Limarga Rahmadinia, Putri Rudy Kurniawan Rusliyawati Sinaga, Tiur Enjel Valeryan, Deo Wong, Vanessa Yantiana, Nella