Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Iwan Ardiawan
Universitas Krisnadwipayana
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ANALISA PENGAKUAN PENDAPATAN PROYEK DAN BIAYA PROYEK SERTA PPH PASAL 4 AYAT 2 TERHADAP LAPORAN KEUANGAN PT ADHI KARYA (PERSERO) Tbk. PROYEK RS SANTO BORROMEUS GEDUNG ELIZABETH Herry Winarto; Iwan Ardiawan
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 3 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v7i3.448

Abstract

The research of this research is to know the treatment of income and expenses as well as income tax article 4 paragraph 2 in PT Adhi Karya (Persero) Tbk. In accordance with PSAK No. 34. This research method uses qualitative research, namely the results of research in the form of descriptive data that can be accounted for. According to PSAK No. 34, contract revenue related to construction contracts should be recognized as income with due regard to the stage of completion of contract activity at the balance sheet date. PT Adhi Karya (Persero) Tbk determines revenue recognition using the Completion Percentage Method. The accounting bookkeeping method is on an accrual basis, namely revenue is recorded or recorded at the time the transaction is made. The recording of Income Tax Article 4 paragraph 2 can only be reduced after the company receives proof of withholding from the owner.
Co-Authors Herry Winarto