Jurnal Akuntansi Indonesia
Vol. 14 No. 2 (2018): Agustus

ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN KONTRAK KONTRUKSI PADA CV. TARUNA

Benny Saputra (a:1:{s:5:"en_US"
s:31:"Universitas Muhammadiyah Malang"
})

Masiyah Kholmi (Universitas Muhammadiyah Malang)
Endang Dwi Wahyuni (Universitas Muhammadiyah Malang)



Article Info

Publish Date
27 Oct 2020

Abstract

Abstract: The purpose of this research is to analyze the Tecognition of income and expenses on the G.V. Taruna by adjusting its the method stated in the standard statement of financial accounting number 34. There are two methods of recognition of income in PSAK No. 34 namely the completed contract method and completion percentage method. The research method used is descriptive method with interview data collection techniques and documentation. Based on the results of data analysis shows war the recognition of income and expenses is not in accordance with financial accounting statement number 34 because in the recording of advances received by the company recorded as income and recording of costs incurred only during the project period only recorded in the daily cash book and the results of the recording have not been journalized,

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Journal Info

Abbrev

JAI

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi Indonesia (JAI) berfokus pada penelitian yang berkaitan dengan akuntansi dan keuangan yang relevan untuk pengembangan teori dan praktek akuntansi di Indonesia dan asia tenggara. JAI mencakup berbagai pendekatan penelitian, yaitu: kuantitatif, kualitatif dan metode campuran. JAI ...