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Bryan Bryan
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Journal : Jurnal Ilmiah Akuntansi Kesatuan

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Evaluasi Pengakuan Pendapatan dan Beban Kontrak serta Pengaruhnya Terhadap laba Perusahaan Konstruksi Sesuai PSAK 34 Revisi 2010 Bryan, Bryan; Hastoni, Hastoni
Jurnal Ilmiah Akuntansi Kesatuan Vol 1 No 3 (2013): JIAKES Edisi Desember 2013
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (55.402 KB) | DOI: 10.37641/jiakes.v1i3.242

Abstract

Constructions services company has unique characteristics, where the consctruction project arenot all resolve in one accounting period and generally conducted in mid-construction. Necessitatingspecial metods used by construction companies to claim there income and the burden by payingattention to stage of completion of contract activity. The use of methods that are not appropriaterevenue recognition will affect the recognition of expenses that impact the company’s periodicearnings. The research objective was to evaluate the method of recognition revenue and expenses onits construction contract with the Financial Accounting Standards, IAS 11 which came into forceeffectively on 2012. With to have validity of IAS 11 in the year 2012, expected the company whichis engaged in construction services are able to apply IAS 11 in the implementation of recognitioncontract revenue and expenses. Research on the author is in the PT Kreasinta Namora located onJl. Kalibata Tengah 17A No 12 South Jakarta is a company engaged in building constructionsand interior design. The result showed that PT Kreasinta Namora has been followed andimplemented showed that PT Kreasinta Namora has been followed and implemented by both theFinancial Accounting Standards, contract revenue and contract expenses associated withconstruction contracts are recognized at their respective jobs as revenue and expenses with respect tothe contract activity (percentage of completion), in accordance with IAS 11.
Co-Authors Ade Adhari Bustomi, Agus Tendi Ahmad Eddy Haryadi Frankie Frankie, Frankie Gozali, Edbert Gusti Ayu Kadek Diah Puspawati Hastoni Hastoni Herman Budi Sasono Heryenzus, Heryenzus I Nengah Kencana Putra Jesclin, Jesclin Jesen, Jesen Joshua, Felix Meiliana Meiliana Raymond Raymond Rizkiana, Jenny Setyanto, Yugih Sutini Sutini, Sutini Tania, Celine Tirto Prakoso