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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Marchella Liu Josri
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Analisis Pengakuan Beban Kontrak Konstruksi Berdasarkan PSAK NO. 34 pada Perusahaan Jasa Konsultansi Konstruksi: Studi Kasus PT. Ravino Citra Mandiri Marchella Liu Josri; Icha Fajriana
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.2377

Abstract

This study aims to analyze how the application and recognition of revenue and expenses in construction consulting service companies in accordance with PSAK No. 34 at PT Ravino Citra Mandiri. The data used for this research is secondary data in the form of records of PT Ravino Citra Mandiri's project expenses and revenues for the period July 2021 - December 2021. The method used for data collection is through interviews, observation and documentation. The data analysis technique uses qualitative analysis. The results showed that the application of PSAK No. 34 at PT Ravino Citra Mandiri was still not implemented in its entirety, where the recording was still carried out on a cash basis, but the recording and recognition of expenses was appropriate. The application of the work contract method is not yet appropriate, because the company only records using the cash basis system due to improper management so that the author presents a comparison if the recording is justified using the completed contract method and also the percentage of completion method, the percentage of completion method is used because the billing system carried out for the project uses a term system. The use of this method is considered by the company as a recording with a high accuracy value because it records all historical costs during the work of the work project compared to the completed contract which only records receipts and expenses for the work project.
Co-Authors Icha Fajriana