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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal ULTIMA Accounting Aptisi Transactions on Management Jurnal Aplikasi Akuntansi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Ilmiah Akuntansi Kesatuan Jurnal Revenue : Jurnal Ilmiah Akuntansi AICS International Journal Administration, Business & Organization International Journal of Accounting & Finance in Asia Pasific Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Society
Simon, Febryanti
Pradita University
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Journal : Jurnal Revenue : Jurnal Ilmiah Akuntansi

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IMPLEMENTATION REVENUE RECOGNITION OF PSAK 34 IN CONSTRUCTION COMPANIES Simon, Febryanti; Hartsetyo, Angelia Putri; Sudrajat, Kansa Dwi Putri Angelina
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v6i1.907

Abstract

This study aims to determine the construction contract revenue recognition method used in heavy construction & civil engineering sub-sector companies and its application in accordance with PSAK No. 34. The research method used is descriptive qualitative method (deep analysis) with purposive sampling data collection technique. The results of this study indicate that in general, heavy construction & civil engineering sub-sector companies listed on the IDX have made revenue disclosures in accordance with PSAK No. 34, except for several companies that still have not disclosed their construction contract revenue recognition methods
Co-Authors Adryan Rachman Alfayed, Jonathan Tristan Anastasia Anastasia Angelia Shavira Putri Anisa Fitriani Antonetta, Chelsea Diva Clarissa Maya Devi Diandra, Prita Karina Hansel Angga Winata Hartsetyo, Angelia Putri Maria Stefani Osesoga Michael Michael Murwarningsari, Etty Mutiara, Wieke Muwarningsari, Etty Osesoga, Maria Stefani Pramono, Susan Febrina Rosita Suryaningsih Safira, Tania Hayu Sistya Rachmawati Sudrajat, Kansa Dwi Putri Angelina Tania Hayu Safira Tanuwijaya, Patricia Wahyuni, Nabillah Nur William Widjaja Yovita Ariani