Evaluasi penerapan PSAK no. 34 (revisi 2016) pada PT. Kumala Wandira

Febriyani, Revi (2018) Evaluasi penerapan PSAK no. 34 (revisi 2016) pada PT. Kumala Wandira. Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

Abstrak: Dalam perusahaan konstruksi pendapatan adalah salah satu unsur terpenting dalam perusahaan. Penerapan metode pengakuan pendapatan yang tidak tepat dapat mempengaruhi laba rugi perusahaan. Penelitian ini bertujuan untuk menganalisa dan mengetahui metode pengakuan, pengukuran pendapatan dan beban yang diterapkan oleh PT. Kumala wandira dan menganalisis kesesuaian metode pengakuan dan pengukuran pendapatan yang diterapkan oleh PT. Kumala Wandira dengan PSAK No. 34 (Revisi 2016). Hasil penelitian ini menunjukkan bahwa pengakuan pendapatan dan beban pada PT. Kumala Wandira sesuai dengan PSAK No.34 (Revisi 2016) yaitu dengan metode Persentase penyelesaian dengan ukuran output. Pengakuan pendapatan perusahaan dilakukan ketika perusahaan menerima pembayaran dari pemberi kerja. Pada saat penandatangan kontrak kerja ataupun pada saat pengajuan faktur tagihan kepada pemberi kerja tidak diakui sebagai pendapatan. Harusnya pihak perusahaan sudah mengakui pendapatan ketika perusahaan mengajukan faktur tagihan pembayaran kepada pemberi kerja. Abstract: In income contruction companies is one of most important element in the company. The implementation of the revenue recognition method that is not appropriate has no influence to the company’s profit and loss. This study aims to analyze and determine the methods of recognition and measurement of income applied by PT. Kumala Wandira and analyze the suitability of recognition method and income measurement applied by PT. Kumala Wandira with PSAK No.34. The results showed that the recognition of income and expenses at PT. Kumala Wandira uses percentage completion method with output size that is suitable with Accounting Standard Statement PSAK No.34 (revision 2016). Recognition of corporate earnings is made when the company receives payments from the employer. At the time of signing of the employment contract or at the time of filing the invoice the bill to the employer is not recognized as income. The company should have acknowledged and recorded the revenue when the company submits an invoice for payment to the employer.

Item Type: Thesis (Other)
Uncontrolled Keywords: Pengakuan, Pendapatan, Beban, PSAK 34 (Revisi 2016) Keywords: Recognition, Income, Expenses, Statement of Financial Accounting Standard (PSAK) 34 (Revision 2016)
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Agus Junaidi
Date Deposited: 06 Apr 2018 05:22
Last Modified: 06 Apr 2018 05:22
URI: http://erepository.uwks.ac.id/id/eprint/774

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