Victoria, Grace (2023) PENERAPAN AKUNTANSI PENDAPATAN KONTRUKSI PADA PT. ANANTAGRAHA JAYA MANDIRI. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
This is the latest version of this item.
![[img]](https://eprints.untirta.ac.id/style/images/fileicons/text.png) |
Text
Grace Victoria_5501200020_fulltext .pdf Restricted to Registered users only Download (1MB) |
|
Text
Grace Victoria_5501200020_01.pdf Restricted to Registered users only Download (668kB) |
|
Text
Grace Victoria_5501200020_02.pdf Restricted to Registered users only Download (246kB) |
|
Text
Grace Victoria_5501200020_03.pdf Restricted to Registered users only Download (136kB) |
|
Text
Grace Victoria_5501200020_04.pdf Restricted to Registered users only Download (346kB) |
|
Text
Grace Victoria_5501200020_05.pdf Restricted to Registered users only Download (99kB) |
|
Text
Grace Victoria_5501200020_Ref.pdf Restricted to Registered users only Download (189kB) |
|
Text
Grace Victoria_5501200020_Lamp.pdf Restricted to Registered users only Download (530kB) |
Abstract
This study aims to identify, analyze, and compare the recognition and measurement of income at PT. Anantagraha Jaya Mandiri. The method used in data collection is through interviews and literature study. The analytical method used is a comparative qualitative analysis method by comparing the recognition and measurement of income at PT. Anantagraha Jaya Mandiri with PSAK 72. The results showed that the recognition and measurement of income at PT. Anantagraha Jaya Mandiri is following PSAK 72, it's just that the measurement of income has not fully considered the basics that are taken into consideration in the application of PSAK 72, especially in the section on determining transaction prices and allocating transaction prices.
| Item Type: | Thesis (D3) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
|||||||||
| Additional Information: | Penelitian ini bertujuan untuk mengetahui serta menganalisa dan membandingkan pengakuan dan pengukuran pendapatan pada PT. Anantagraha Jaya Mandiri. Metode yang digunakan dalam pengumpulan data yakni melalui wawancara dan studi pustaka. Metode analisis yang digunakan yaitu dengan metode analisis kualitatif komparatif yaitu dengan membandingkan pengakuan dan pengukuran pendapatan pada PT. Anantagraha Jaya Mandiri dengan PSAK 72. Hasil penelitian menunjukkan bahwa pengakuan dan pengukuran pendapatan pada PT. Anantagraha Jaya Mandiri sudah sesuai dengan PSAK 72 hanya saja pada pengukuran pendapatan belum seutuhnya mempertimbangkan dasar-dasar yang menjadi pertimbangan dalam penerapan PSAK 72, khususnya pada bagian menentukan harga transaksi dan mengalokasikan harga transaksi. | |||||||||
| Uncontrolled Keywords: | Revenue recognition, Revenue Measurement recognition, PSAK 72. Pengakuan Pendapatan, Pengukuran Pendapatan, PSAK 72 | |||||||||
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
|||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Diploma III Akuntansi 05-Fakultas Ekonomi dan Bisnis |
|||||||||
| Depositing User: | Grace Victoria | |||||||||
| Date Deposited: | 04 Oct 2023 12:09 | |||||||||
| Last Modified: | 02 Nov 2023 09:59 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/29349 |
Available Versions of this Item
-
PENERAPAN AKUNTANSI PENDAPATAN KONTRUKSI PADA PT. ANANTAGRAHA JAYA MANDIRI. (deposited UNSPECIFIED)
- PENERAPAN AKUNTANSI PENDAPATAN KONTRUKSI PADA PT. ANANTAGRAHA JAYA MANDIRI. (deposited 04 Oct 2023 12:09) [Currently Displayed]
Actions (login required)
 |
View Item |