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All Journal Jurnal Manajemen Dan Bisnis Ekonomi
Kristom Eko Kanika
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Dampak Penerapan PSAK 72 Terhadap Pengakuan Pendapatan di Sektor Konstruksi: Studi Tinjauan Literatur Dika Yulistini; Kristom Eko Kanika; Muhammad Fikri Ramadhan; Rinny Meidiyustiani
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 2 No. 4 (2024): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v2i4.2574

Abstract

This research aims to identify findings from a literature review related to revenue recognition based on PSAK 72 in construction companies. Using a literature review method of 13 articles taken from Connected Papers, this research finds that PSAK 72, which is an adoption of IFRS 15, introduces significant changes in the way construction companies report income. Through a five-step model (contract identification, performance obligations, transaction price, price allocation, and revenue recognition), PSAK 72 provides greater transparency. Construction companies apply input (cost-to-cost) and output (milestone) methods to reflect project progress. Although it provides benefits in the form of reporting accuracy, PSAK 72 also presents challenges such as cost estimates, contract changes, and additional disclosures. This standard is expected to increase stakeholder confidence and provide a more realistic picture of the financial performance of construction companies.
Co-Authors Dika Yulistini Muhammad Fikri Ramadhan Rinny Meidiyustiani