Analisis pengakuan pendapatan dan biaya pada perusahaan kontraktor PT Istaka Karya (Persero)

Ardiansyah, (2009) Analisis pengakuan pendapatan dan biaya pada perusahaan kontraktor PT Istaka Karya (Persero). S1 thesis, Universitas Mercu Buana.

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Abstract

ABSTRACK Revenueandcostisoneofimportantunsureinformingprofitofcompany.Profitorlossprobabilitythatisservedinfinancialstatementisresultofmatchingbetweenrevenueandcostinoneperiod.ThepurposeofthisresearchistoknowhowcalculationofworkphysicpercentagebasedonfinishingpercentagemethodinlongtermofcontractconstrutionandrevenuerecognitionandcostbasedonPSAKNo.34.Methodologythatisusedinthisresearchisdescriptivemethod. BasedonresultofthisresearchisknowthatPT.IstakaKarya.Incinrevenuerecognitionandcostusesfinishingpercentagemethodwhichrevenuerecognitionbasedonprogressofworkphysicandcostrecognitionasedonaccrualbasis.RevenuerecognitionandcostPT.IstakaKarya.IncalsoalreadymatchwithPSAKno.34. Keywords:revenuerecognitionandcost,matchingconcept,workphysicpercentage,accrualbasis,finishingpercentagemethod.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 09 030
Call Number: SE/09/731
NIM: 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: 31 May 2017 02:12
URI: http://repository.mercubuana.ac.id/id/eprint/26550

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