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All Journal Jurnal Mahasiswa Manajemen dan Akuntansi
Nanda Amelia Prakusya
Universitas 45 Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Pengakuan Pendapatan dan Beban pada Perusahaan Jasa Konstruksi CV Berkat Bersama di Surabaya Nanda Amelia Prakusya; Sutini Sutini
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 5 No. 2 (2026): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v5i2.8144

Abstract

This study aims to analyze the implementation of revenue and expense recognition at CV Berkat Bersama in Surabaya and compare it with applicable Financial Accounting Standards, specifically PSAK 72 regarding Revenue from Contracts with Customers. CV Berkat Bersama is a construction services company handling residential development, school building, and renovation projects. This research employs a descriptive qualitative approach, using primary data collected through interviews and observations, as well as secondary data from financial statements and project contracts. The findings reveal that CV Berkat Bersama still applies cash-basis accounting for revenue and expense recognition, where revenue is recognized upon receipt of cash according to payment progress billing and expenses are recognized when cash is disbursed. The application of this method leads to unnatural fluctuations in reported revenue and net profit, failing to accurately reflect the actual progress of completion. In 2021, recognized revenue under the cash basis was IDR 4,917,000,000 compared to IDR 6,166,250,000 under the accrual basis, while in 2022, cash-basis revenue was IDR 3,628,000,000 compared to IDR 2,378,750,000 under the accrual basis. The adoption of the accrual basis method and alignment with PSAK 72 are recommended to ensure financial statements provide more relevant, reliable, and transparent financial position and performance information.
Co-Authors Sutini Sutini