Penerapan Pengakuan Pendapatan dan Biaya pada Perusahaan Kontruksi

  • Bambang Eka Dwi Cahyono Universitas Muhammadiyah Jember
  • MOH Halim Universitas Muhammadiyah Jember
  • Rendy Mirwan Aspirandi Universitas Muhammadiyah Jember

Abstract

This study aims to determine the application of PSAK No. 34 to the revenue recognition method used by CV Wahid Jaya Abadi. This research method is descriptive. Data collection techniques used are interviews, observation, and interviews. The results showed that some of the projects carried out by CV Wahid Jaya Abadi had less than one accounting period (short term) and some had more than one year of accounting period (long term). The project that is the case study is a project that has a one-year accounting period (March 2018-February 2019) with a contract worth Rp.860.000.000-. The revenue recognition method used is the completed contract method and the presentation of revenue recognition using a cash basis. In conclusion, the revenue recognition method used by CV Wahid Jaya Abadi is still not in accordance with PSAK No. 34. This is because this company has not used the percentage method for long-term projects.

 

Keywords: Cash Basis, Completed Contract, PSAK No. 34

References

Bastian, B., & Nurlela, N. (2010). Akuntansi Biaya (2nd ed.). Jakarta: Mitra Wacana Media

Kieso, D. E., Weygant, J. J., & Warfield, T. D. (2011). Akuntansi Intermediate. Jakarta: Erlangga

Krista, A. (2009). Faktor-faktor yang Mempengaruhi Struktur Modal (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI). Skripsi. Universitas Negeri Medan, Medan

Mulyadi, M. (2010). Akuntansi Biaya. Yogyakarta: YKPN

Nariswari, E., Zaenuddin, M., & Lubis, F. (2016). Perbandingan Completed Contract Method dan Percentage of Completion Method sebagai Alternatif Pilihan dalam Mengakui Pendapatan. Journal Applied Accounting and Taxation, 1(1): 25-31. https://doi.org/10.5281/zenodo.1307266

Pramurti, F. S. (2016). Analisis Pengakuan Pendapatan Jasa Kontruksi pada CV. Indarchi Architect Team Klaten. Skripsi. Universitas Muhammadiyah Surakarta, Surakarta

Septiono, A., Suhadak, S., & Sujana, N. (2015). Metode Pengakuan Pendapatan dan Beban Terhadap Kewajaran Laporan Keuangan (Studi Kasus Pada PT. Petrosida Gresik). Jurnal Administrasi Bisnis, 24(1), 1-10. https://86022-ID-metode-pengakuan-pendapatan-dan-beban-te.pdf

Smith, J. M., & Skousen, K. F. (2006). Akuntansi Keuangan Menengah. Jakarta: Erlangga

Suwardjono, S. (2006). Teori Akuntansi (3rd ed.). Yogyakarta: BPEE Yogyakarta

Tiogi, A. H. (2018). Analisis Pengakuan Pendapatan Usaha Jasa Konstruksi Studi Kasus pada CV. Wiyasa Jaya. Thesis. STIE Widya Wiwaha, Yogyakarta

Tipukadang, F. K., Saerang D. P. E., & Afandi, D. (2016). Analisis Penerapan Akuntansi Kontrak Konstruksi Dalam Penyajian Laporan Keuangan Pada PT. Sederhana Karya Jaya di Manado. Berkala Ilmiah Efesiensi, 16(4), 59-69. https://ejournal.unsrat.ac.id/index.php/jbie/article/view/13592

Warren, C., Reeve, J. M., & Frees, P. E. (2006). Pengantar Akuntansi. Jakarta: Salemba Empat

Yusuf, A. A., & Nurhayati, N. (2017). Analisis Penggunaan Metode Pencatatan Cash Basis dan Acrual Basis pada Transaksi di Bank Syariah. Al-Amwal, 9(1), 27-38. https://syekhnurjati.ac.id/jurnal/index.php/amwal/article/view/1371
Published
2022-06-29
Abstract viewed = 0 times
pdf downloaded = 0 times