FAIRRA, TIURMA ELIZABETH (2019) PENGAKUAN PENDAPATAN DAN BIAYA KONSTRUKSI JANGKA PANJANG (Studi Empiris Pada Perusahaan PT Grage Trimitra Usaha Di Jakarta Periode 2013 - 2015). S1 thesis, Universitas Mercu Buana.
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Abstract
There are two methods of revenue recognition in companies engaged in construction services, namely the percentage of completion method with the approach to the cost to cost method and the approach of the method PT Grage Trimitra Usaha, and the contract method is completed (completed contract method). In the percentage settlement method, the company recognizes revenue according to the company's progress in completing the contract. Whereas in the contract method is completed, the new income can be recognized at the time of the sale or when the contract is completely completed. The author chose PT Grage Trimitra Usaha as the object of research. The company uses the percentage settlement method with the method PT Grage Trimitra Usaha approach for recognition of income and costs. Based on this method income, costs and gross profit are recognized in accordance with the physical progress of the work. Recognition of income and costs used for long-term construction contracts conducted by PT Grage Trimitra Usaha are in accordance with generally accepted accounting principles. Keywords: revenue recognition, percentage completion method, contract method completed. Terdapat dua metode pengakuan pendapatan dalam perusahaan yang bergerak di bidang jasa konstruksi, yaitu metode persentase penyelesaian (percentage of completion method) dengan pendekatan metode cost to cost dan pendekatan metode PT Grage Trimitra Usaha, serta metode kontrak selesai (completed contract method). Dalam metode persentase penyelesaian, perusahaan mengakui pendapatan sesuai dengan kemajuan perusahaan dalam menyelesaikan kontrak. Sedangkan dalam metode kontrak selesai, pendapatan baru dapat diakui pada saat terjadinya penjualan atau pada saat kontrak benar-benar telah selesai seluruhnya. Penulis memilih PT Grage Trimitra Usaha sebagai objek penelitian. Perusahaan menggunakan metode persentase penyelesaian dengan pendekatan metode PT Grage Trimitra Usaha untuk pengakuan pendapatan dan biaya. Berdasarkan metode tersebut pendapatan, biaya, dan laba kotor diakui sesuai dengan progress fisik dari pekerjaan. Pengakuan pendapatan dan biaya yang digunakan atas kontrak konstruksi jangka panjang yang dilakukan PT Grage Trimitra Usaha telah sesuai dengan prinsip akuntansi yang berlaku umum. Kata kunci : Pengakuan pendapatan, metode persentase penyelesaian, metode kontrak selesai
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