Jurnal Revenue : Jurnal Ilmiah Akuntansi
Vol. 6 No. 1 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi

IMPLEMENTATION REVENUE RECOGNITION OF PSAK 34 IN CONSTRUCTION COMPANIES

Simon, Febryanti (Unknown)
Hartsetyo, Angelia Putri (Unknown)
Sudrajat, Kansa Dwi Putri Angelina (Unknown)

Article Info

Publish Date
04 Apr 2025

Abstract

This study aims to determine the construction contract revenue recognition method used in heavy construction & civil engineering sub-sector companies and its application in accordance with PSAK No. 34. The research method used is descriptive qualitative method (deep analysis) with purposive sampling data collection technique. The results of this study indicate that in general, heavy construction & civil engineering sub-sector companies listed on the IDX have made revenue disclosures in accordance with PSAK No. 34, except for several companies that still have not disclosed their construction contract revenue recognition methods

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Journal Info
Jurnal Revenue : Jurnal Ilmiah Akuntansi
Website

Abbrev

home

Publisher

Universitas Bina Bangsa

Subject

Economics, Econometrics & Finance

Description

Jurnal Revenue Adalah Jurnal Ilmiah yang terbit secara daring pada bulan Juni dan Desember. untuk mempublikasikan hasil-hasil penelitian dalam bidang Akuntansi baik Akuntansi Perpajakan, Akuntansi Keuangan, Akuntansi Perbankan, Akuntansi Sektor Publik, dan bidang Akuntansi ...