Analisis pengakuan pendapatan dan beban terhadap penyajian laporan keuangan (Studi Kasus pada CV. BB di Surabaya)

Jannah, Syaiful (2018) Analisis pengakuan pendapatan dan beban terhadap penyajian laporan keuangan (Studi Kasus pada CV. BB di Surabaya). Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

viii ABSTRACT The accuracy of the use of accounting methods in the determination of revenue and expense recognition is very influential on the presentation of financial statements. CV. BB is engaged in construction services using cash basis method to recognize its income while expenses are recognized when the expenses are incurred. In measuring the performance of the project development, the company uses a project progress system with a percentage of completion calculated from the physical progress of the project. However, it is not used as the basis of reference in determining the nominal bill. The purpose of this study is to analyze the accounting policies applied in connection with the basis of revenue and expense recording by the company. The research method used is qualitative research method. From the results of the research, the company uses a cash basis method with revenue recognition based on cash receipts / bank and loading system is done when inventory and labor are used. This is not in accordance with the Financial Accounting Standards (SAK) and The Matching Principles which result in the improper presentation of the resulting financial statements. The result of unrecognized revenue per percentage of settlement is the presentation of overstated / understated financial statements. Keywords: Revenue, Expenses, Revenue and Expense Recognition, Accrual Basis, Percentage of Completion Method

Item Type: Thesis (Other)
Uncontrolled Keywords: Pendapatan, Beban, Pengakuan Pendapatan dan Beban, Basis Akrual, Metode Persentase Penyelesaian, Revenue, Expenses, Revenue and Expense Recognition, Accrual Basis, Percentage of Completion Method
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
H Social Sciences > HG Finance
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Agus Junaidi
Date Deposited: 22 Mar 2018 04:05
Last Modified: 22 Mar 2018 04:37
URI: http://erepository.uwks.ac.id/id/eprint/456

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