Evaluasi Penerapan Akuntansi Kontrak Konstruksi Studi Kasus Pada PT. Pembangunan Perumahan ( Persero )

Nurhayati, Yeti (2010) Evaluasi Penerapan Akuntansi Kontrak Konstruksi Studi Kasus Pada PT. Pembangunan Perumahan ( Persero ). S1 thesis, Universitas Mercu Buana.

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Abstract

ABSTRACT This research was about Evaluation of the implementation construction contract accounting on the construction project with study cases of PT. Pembangunan Perumahan (Persero). The purpose of this research are: first to know how accounting treatment on revenue and expense of the office building development project. And second to evaluate by suitable scale how accounting treatment is suitable with PSAK No. 34.This research was using of the descriptive qulitative method. The result of this research will be showing that recognition of revenue by company is not suitable with PSAK No.34 becouse the company was recognizing based on billing percentage wich was agreed in contract.

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 10 063
Call Number:	SE/AK/10/126
NIM/NIDN Creators:	43205110241
Uncontrolled Keywords:	AKUNTANSI, KONSTRUKSI, evaluation,construction contract accounting,project.
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Admin Perpus UMB
Date Deposited:	04 Apr 2010 15:15
Last Modified:	29 May 2017 04:21
URI:	http://repository.mercubuana.ac.id/id/eprint/22885

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