Jurnal Akuntansi, Auditing dan Investasi (JAADI)
Vol 3 No 1 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI

PENGAKUAN PENDAPATAN PADA PT. JASA KONTRUKSI BERDASARKAN PSAK 72

Aris Setiawan (a:1:{s:5:"id_ID"
s:24:"Universitas Panca Bhakti"
})
Diana Fransiska (Universitas Panca Bhakti)
Rizki Fakhrul Yahya (Universitas Panca Bhakti)

Article Info

Publish Date
30 Jun 2023

Abstract

The Research Study was conducted to analyze the revenue recognition of construction servicesbased on the Statement of Financial Accounting Standards (PSAK 72). The subject of this study isone of the construction service companies PT. Mighty Borneo. The method used in this study isqualitative research. The results of this study show that PT. Borneo Perkasa conducts revenuerecognition using the phased method of over-the-clock contracts. The company recognizes revenuebased on a percentage of the project completion rate. The amount of the completion percentagerate is measured using the physical progress method, which is based on a report from the SiteEngginering Manager (SEM) and the costs incurred to complete the project. However, thecalculations carried out by the company have not fully referred to the Statement of FinancialAccounting Standards (PSAK 72).

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Journal Info
Jurnal Akuntansi, Auditing dan Investasi (JAADI)
Website

Abbrev

jadi

Publisher

Universitas Panca Bhakti Pontianak

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

Description

Jurnal Akuntansi, Auditing dan Investasi (JAADI) diterbitkan oleh jurusan akuntansi FE-UPB Pontianak, terbit dua kali dalam satu tahun yakni bulan Juni dan Desember. JAADI bertujuan sebagai wadah atau media informasi dan pertukaran artikel ilmiah bagi para praktisi dan pemerhati bidang ilmu di ...