YARMI, YARMI (2012) ANALISA METODE PENGAKUAN PENDAPATAN PADA PERUSAHAAN KONSTRUKSI PT AIKOVITO. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
PT Aikovito is a company engaged in the field of construction services. PT Aikovito been using a 2 (two) methods of revenue recognition are completed contract method and percentage of completion method, which is often used is the percentage of completion method for long-term contracts. The discussion raised in this study is the method used was in accordance with SFAS no. 34. The purpose of this study to find out that the percentage of completion method of revenue recognition in accordance with applicable accounting standards. Retrieval of data in this study were reported in 2008-2009 financing contract. Data collection methods used are interviews and documentation. Analysis of the data used in this study is descriptive. The results of this study indicate that this method of revenue recognition PT Aikovito been in accordance with Statement of Financial Accounting Standards No. 34. This is demonstrated in the recognition of revenue based on costs already incurred by the progress of work and generally accepted accounting standard
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 12 019 |
| Call Number: | SE/32/12/019 |
| NIM/NIDN Creators: | 43207120045 |
| Uncontrolled Keywords: | SFAS No. 34 revenue recognition metho, percentage of completion |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 08 Mar 2012 10:40 |
| Last Modified: | 02 Dec 2025 07:14 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/20523 |
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