MASITOH, SITI (2014) LAPORAN TUGAS AKHIR AKUNTANSI PENGAKUAN PENDAPATAN PADA PT.TORINI JAYA ABADI. D3 thesis, Universitas Sultan Ageng Tirtayasa.
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Akuntansi pengakuan pendapatan pada PT Torini jaya abadi .PDF - Published Version Restricted to Registered users only Download (2MB) |
Abstract
ABSTRACT Revenue is one of the essential elements to maximize the profits of acompany that is profit oriented. Revenue should be measured with reasonablerevenue recognized so right, so it does not result in overstated or understatedincome. In the construction company, there are two methods of revenuerecognition in accordance with SFAS 34 (revised 2010), the completed contractmethod and the percentage of completion method. The purpose of this study was to determine the revenue recognition methodused by PT. Torini Jaya Abadi whether in accordance with SFAS 34 (revised2010). The results of the study reveal that the company uses the percentagecompletion method and the completed contract method. On the percentage ofcompletion method of PT. Torini Jaya Abadi uses the output size with a physicalapproach to recognize revenue, but this physical approach showed norelationship between the costs incurred by the percentage of work completed, thusresulting in overstated and understated revenue recognized. Compared to the costbasis of the cost (input Measure), which is in conformity with the concept ofmatching principles so that financial statements can be presented withreasonable. Keywords: Recognition of Revenue, Percentage of Completion Method,Completed Contract Method, Measure Output, Input Measure
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | ABSTRAKSI Pendapatan adalah salah satu unsur penting untuk memaksimalkan labadari suatu perusahaanyangprofit oriented. Pendapatan harus diukur dengan wajaragar supaya pendapatan yang diakui tepat, sehingga tidak mengakibatkanoverstated atauunderstated laba. Pada perusahaan konstruksi ada dua metodepengakuan pendapatan yang sesuai dengan PSAK No.34 (revisi 2010), yaitumetode kontrak selesai dan metode presentasepenyelesaian. Tujuan penelitian ini adalah untuk mengetahui metode pengakuanpendapatan yang digunakan oleh PT. Torini Jaya Abadi apakah telah sesuaidengan PSAK No.34(revisi 2010). Hasil penelitian mengungkap bahwaperusahaan menggunakan metode presentase penyelesaian dan metode kontrakselesai. Pada metode persentase penyelesain PT. Torini Jaya Abadi menggunakanukuran keluaran untuk mengakui pendapatannya sehingga mengakibatkanterjadinya overstated dan understated pendapatan yang diakui. Dibandingkandengan dasar biaya terhadap biaya(input Measure), labayang seharusnya diakuioleh perusahaan menunjukkan jumlah yang lebih wajar. Kata Kunci : Pengakuan Pendapatan, Metode persentase Penyelesaian,Metode Kontrak Selesai,Output Measure, Input Measure | |||||||||
| Uncontrolled Keywords: | Pengakuan Pendapatan, Metode persentase Penyelesaian,Metode Kontrak Selesai,Output Measure, Input Measure Recognition of Revenue, Percentage of Completion Method,Completed Contract Method, Measure Output, Input Measure | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Diploma III Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 25 Oct 2021 04:45 | |||||||||
| Last Modified: | 25 Oct 2021 04:45 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/3033 |
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