ARDIANSYAH, ARDIANSYAH (2009) ANALISIS PENGAKUAN PENDAPATAN DAN BIAYA PADA PERUSAHAAN KONTRAKTOR PT. ISTAKA KARYA (PERSERO). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
ARDIANSYAH 43205010104 ABSTRACK Revenue and cost is one of important unsure in forming profit of company. Profit or loss probability that is served in financial statement is result of matching between revenue and cost in one period. The purpose of this research is to know how calculation of work physic percentage based on finishing percentage method in long term of contract construction and revenue recognition and cost based on PSAK No. 34. Methodology that is used in this research is descriptive method. Based on result of this research is know that PT. Istaka Karya. Inc in revenue recognition and cost uses finishing percentage method which revenue recognition based on progress of work physic and cost recognition based on accrual basis. Revenue recognition and cost PT. Istaka Karya. Inc also already match with PSAK no. 34. Key words : revenue recognition and cost, matching concept, work physic percentage, accrual basis, finishing percentage method
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 09 030 |
| Call Number: | SE/09/731 |
| NIM/NIDN Creators: | 43205010104 |
| Uncontrolled Keywords: | pengakuan pendapatan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 13 Oct 2009 10:05 |
| Last Modified: | 26 Apr 2025 03:17 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/26550 |
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