Media Riset Akuntansi
Vol 8, No 1 (2018): FEBRUARI

EVALUASI PENERAPAN PSAK 34 DI PT. PARAMITA BANGUN SARANA, TBK




Article Info

Publish Date
04 Aug 2022

Abstract

This study aims to analyze whether the accounting treatment of measurement, recording, presentation and disclosure of construction service revenues at PT. Paramita Bangun Sarana, Tbk has complied with PSAK 34. The research method used in this research is descriptive qualitative method. The result of this research is that the accounting treatment in measuring, recording, and disclosing the revenue of construction services of PT. Paramita Bangun Sarana, Tbk has complied with PSAK 34 but for the recognition and presentation of revenue it is not in accordance with PSAK 34 because it does not present actual revenue.

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Journal Info

Abbrev

journal_MRA

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal MEDIA RISET AKUNTANSI merupakan jurnal ilmiah yang menyajikan artikel orisinal tentang pengetahuan dan informasi riset atau aplikasi riset dan pengembangan terkini dalam bidang Akuntansi. Jurnal Media Riset Akuntansi dikelolah oleh Program Studi Akuntansi Fakultas Ekonomi dan Ilmu Sosial ...