The Implementation of Revenue Recognition According to PSAK No. 34 (Revised 2014) on Construction Company CV. M

Soraya, Meidina B1034131009

Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Vol. 6 No. 2 (2017): Jurnal Mahasiswa Akuntansi

This research was conducted on CV. M is one of the construction companies located in Pontianak. The purpose of this research is to know the method of revenue and expense recognition applied by company based on PSAK No. 34 Revision 2014 (Contract of Construction). The analysis includes the calculation, the framework of financial statement presentation and the factors that affect the nonconformity. The method used in this research is qualitative method. data supporting the research consist of primary and secondary data.In this reseacrh, the writer cannot conclude whether CV. M has or has not been in explanation of the factors and obstacles in this study. Factors such as data that support the research are not complete so there are some obstacles to research CV. M