Pengaruh Pengakuan Pendapatan Dalam Penerapan Akuntansi Kontrak Konstruksi (PSAK No. 34) Terhadap Penentuan Laba/Rugi Periodik (Studi Kasus Pada 3 Perusahaan Bidang Usaha Kontrak Konstruksi di Kota Padang)

-, Gustati and Dwi Haryadi, Anda and Santi, Elfitri (2008) Pengaruh Pengakuan Pendapatan Dalam Penerapan Akuntansi Kontrak Konstruksi (PSAK No. 34) Terhadap Penentuan Laba/Rugi Periodik (Studi Kasus Pada 3 Perusahaan Bidang Usaha Kontrak Konstruksi di Kota Padang). JURNAL AKUNTANSI & MANAJEMEN, 3 (2). pp. 1-15. ISSN 1858-3687

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Abstract

Companies financial statement must be presented in accordance with generally accepted accounting principles, include construction companies. However construction companies will face problems intern of inventory valuation, cost allocation, and revenue recognition, especially for their long term contracts. Moreover, they will need to re-justify their cost estimation and allocation at the end of every reporting period till their projects substantially completed. Statement of Financial Accounting Standard (SFAC) No.34, "Accounting for Construction Contracts", sets accounting guidelines for transaction in construction of company. This standard mentions two type of revenue recognition for construction company : percentage of completion method and completed contract method. CV. Noved Karya, PT. Duta Konstruksi Reality and CV. Budi Putra are three of construction companies, located in Padang, west Sumatera. Interviews have been conducted during research with management, revealed that none of these companies implement SFAC No.34 for their revenue recognition. They recognize revenues, costs and income at the time they sign contracts. As a result, the income that was reported in their financial statement does not reflect company's performance in that reporting period.

Item Type:Article
Subjects:C Social Sciences > CF Commerce > CF1 Accounting
Divisions:Jurusan Akuntansi > Prog.Studi Akuntansi-D3 > Jurnal/Karya Ilmiah
ID Code:313
Deposited By:Mr. OP Repo-2 Puskom
Deposited On:20 Oct 2016 11:41
Last Modified:08 Nov 2016 15:14

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