INDRIANI, INE (2019) ANALISIS KESESUAIAN PENERAPAN METODE PENGAKUAN PENDAPATAN TERHADAP SAK ETAP PADA PERUSAHAAN JASA KONSTRUKSI DI PT. APINDO KARYA LESTARI. S1 thesis, Universitas Mercu Buana.
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Abstract
This research was conducted to find out whether the recording of income in middle and lower companies was in accordance with SAK ETAP or not. The object of this research is Work Order (WO), Cost Budget Plan (CBP), invoice file and other supporting evidence. This research was conducted by interviewing company owners, accounting and corporate finance using quantitative descriptive. One of the important part in the financial statements is revenue. In a construction company there are two methods of recognition of revenue an accordance with accounting standards namely the method of contract completion and the percentage of completion method. The result of this research showed that the company uses the method the percentage settled with using the size of output. Compared with a base a charge against the cost of, the profit should be recognized by the company indicating its amount are the least likely to. Keywords: Revenue, revenue recognition, construction company, the percentage of completion method, cost to cost. Penelitian ini dilakukan untuk mengetahui apakah pencatatan atas pengakuan pendapatan di perusahaan menengah kebawah sudah sesuai dengan SAK ETAP atau belum. Objek penelitian ini adalah Surat Perintah Kerja (SPK), Rencana Anggaran Biaya (RAB), berkas invoice dan bukti pendukung lainnya. Penelitian ini dilakukan dengan mewawancarai pemilik perusahaan, bagian akunting dan keuangan perusahaan dengan menggunakan pendekatan deskriptif kuantitatif. Salah satu bagian yang penting dalam laporan keuangan adalah pendapatan. Dalam perusahaan konstruksi terdapat dua metode pengakuan pendapatan yang sesuai dengan standar akuntansi yaitu metode kontrak selesai dan kontrak presentasi penyelesaian. Hasil penelitian ini menunjukkan bahwa perusahaan menggunakan metode persentase penyelesaian dengan menggunakan ukuran keluaran. Dibandingkan dengan dasar biaya terhadap biaya, laba yang seharusnya diakui oleh perusahaan menunjukkan jumlah yang lebih wajar. Kata Kunci: Pendapatan, pengakuan pendapatan, perusahaan konstruksi, metode persentase penyelesaian, biaya terdahap biaya.
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