Analisis Pengakuan Pendapatan Berdasarkan PSAK No. 34 pada PT FAF Yuzal Pratama

Sabriadi, Sabriadi
Menne, Firman
Setiawan, Adil

Access: Journal of Accounting, Finance and Sharia Accounting
Vol. 3 No. 1 (2025): ACCESS: Journal of Accounting, Finace and Sharia Accounting, April 2025

Penelitian bertujuan untuk mengevaluasi penerapan pengakuan pendapatan berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 34 pada PT FAF YUZAL PRATAMA, sebuah perusahaan yang bergerak di bidang jasa konstruksi. PSAK No. 34 mengatur perlakuan akuntansi atas kontrak konstruksi, khususnya pengakuan pendapatan dengan metode persentase penyelesaian (percentage of completion method). Metode ini dipilih karena mampu mencerminkan kinerja keuangan perusahaan secara lebih akurat selama masa pengerjaan proyek. Penelitian dilakukan dengan menggunakan pendekatan kualitatif deskriptif, serta menganalisis data sekunder berupa laporan keuangan periode 2019–2021. Hasil penelitian menunjukkan bahwa perusahaan telah menerapkan prinsip pengakuan pendapatan sesuai PSAK No. 34 secara umum, namun terdapat beberapa kendala seperti keterbatasan sumber daya manusia, sistem pencatatan yang belum terintegrasi, serta kesulitan dalam mengestimasi biaya dan progres proyek. Meskipun demikian, perusahaan berupaya meningkatkan kepatuhan terhadap standar melalui pelatihan internal dan penguatan kontrol keuangan. Penelitian ini menyimpulkan bahwa penerapan PSAK No. 34 pada PT FAF YUZAL PRATAMA sudah berada pada jalur yang tepat, namun masih memerlukan peningkatan dari sisi teknis dan manajerial agar dapat menciptakan laporan keuangan yang lebih relevan, andal, dan transparan. This study aims to evaluate the implementation of revenue recognition based on the Indonesian Financial Accounting Standards (PSAK) No. 34 at PT FAF YUZAL PRATAMA, a company engaged in the construction services sector. PSAK No. 34 governs accounting treatments for construction contracts, particularly the revenue recognition using the percentage of completion method. This method is preferred as it better reflects the financial performance of companies over the duration of long-term projects. The research adopts a qualitative descriptive approach, analyzing secondary data such as financial statements from 2019 to 2021. The findings indicate that the company has generally applied the revenue recognition principles in accordance with PSAK No. 34. However, challenges remain, including limited human resources, non-integrated accounting systems, and difficulties in estimating project costs and physical progress. Despite these obstacles, the company has made efforts to improve compliance through internal training and financial control enhancement. The study concludes that the application of PSAK No. 34 at PT FAF YUZAL PRATAMA is on the right track, although further improvements in technical and managerial aspects are necessary to produce financial reports that are more relevant, reliable, and transparent.