Analisis Perbandingan Pengakuan Pengakuan Pendapatan Metode Kontrak Selesai Dengan Metode Persentase Penyelesaian Jasa Konstruksi PT Qiara Utama di Sidoarjo
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Institusion
Universitas Katolik Darma Cendika
Author
Widharka, Anastasia Oktaviani
Subject
HG Finance
Datestamp
2020-06-15 11:02:45
Abstract :
This research was conducted at PT Qiara Utama in Sidoarjo. The company is engaged in Construction Services that provide tools and equipment safety way. As for the purpose of this research is to analyze the comparative method of revenue recognition contract finished with his completion percentage method which of these methods are more appropriate for a project of PT Qiara Utama. The type of research used in this research is descriptive qualitative research and data sources in this study is secondary data. The company received during the short term project not exceeding one accounting period. This is because tenants by the time that's not long and in the recognition of income method used is the method of contract completed. Based on the purpose of the research is to compare methods of revenue recognition method completed contract and percentage of completion method which is in accordance with Statement of Financial Accounting Standards (PSAK) number 34 in 2017 for use. The results of this research show that the method of revenue recognition is more appropriate to use the PT Qiara Utama is the Percentage of Completion Method, it can illustrate the revenue and the cost of construction at regular intervals.
This research was conducted at PT Qiara Utama in Sidoarjo. The company is engaged in Construction Services that provide tools and equipment safety way. As for the purpose of this research is to analyze the comparative method of revenue recognition contract finished with his completion percentage method which of these methods are more appropriate for a project of PT Qiara Utama. The type of research used in this research is descriptive qualitative research and data sources in this study is secondary data. The company received during the short term project not exceeding one accounting period. This is because tenants by the time that's not long and in the recognition of income method used is the method of contract completed. Based on the purpose of the research is to compare methods of revenue recognition method completed contract and percentage of completion method which is in accordance with Statement of Financial Accounting Standards (PSAK) number 34 in 2017 for use. The results of this research show that the method of revenue recognition is more appropriate to use the PT Qiara Utama is the Percentage of Completion Method, it can illustrate the revenue and the cost of construction at regular intervals.
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