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All Journal Journal of Information System, Applied, Management, Accounting and Research
Tatuu, Maikel Ariel
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Computer Science & IT Decision Sciences, Operations Research & Management

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ANALISIS PERLAKUAN AKUNTANSI PENGAKUAN PENDAPATAN DAN BEBAN JASA KONSTRUKSI BERDASARKAN SAK ETAP PADA PT. KARYA SULAWESI UTARA Tatuu, Maikel Ariel; Pantow, Andreuw Kristian; Korompis, Sintia Nurani; Kaparang, Revleen Mariana; Walukow, Ivoletti Merlina
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 2 (2025): JISAMAR (March-May 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i2.1800

Abstract

Revenue and expenses recognition in construction companies is a critical aspect in ensuring the fairness of the presented financial statement. In general, construction projects are long-term or span multiple accounting periods, depending on the construction contract. Therefore, revenue measurement should be based on the completion level of the construction work. This research was conducted at PT. Karya Sulawesi Utara using a qualitative approach and comparative descriptive data analysis technique. PT. Karya Sulawesi Utara recognizes revenue on cash basis, where revenue is recognized when cash is received, which is not in accordance with Indonesia Accounting Standard for Non-Publicly-Accountable Entities (SAK ETAP). However, PT. Karya Sulawesi Utara recognizes expenses in accordance with SAK ETAP. PT. Karya Sulawesi Utara is still applying an inappropriate method for revenue recognition. The company is recommended to use the percentage completion method.
Co-Authors Andreuw Kristian Pantow Kaparang, Revleen Mariana Sintia Nurani Korompis Walukow, Ivoletti Merlina