ANALISIS PENGAKUAN PENDAPATAN ATAS JASA KONSTRUKSI PADA PT. EVA MAHKOTA PURA
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Jul 28, 2021
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Abstract
This study was conducted to determine the analysis of revenue recognition based on the Statement of Financial Accounting Standards (PSAK 72). The results of the study indicate that PT. Eva Mahkota Pura has implemented PSAK 72 using the over time method. And apply (Physical Progress) the physical method in recognizing revenue which is based on the results of units of output. The company measures the value of the recognized contract by subtracting the value in accordance with the contract agreement with DPP (Basic of Taxation) which includes VAT (Value Added Tax) and Final PPH (Income Tax).
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Kurniawati, E., Leiwakabessy, P., & Saroan, M. (2021). ANALISIS PENGAKUAN PENDAPATAN ATAS JASA KONSTRUKSI PADA PT. EVA MAHKOTA PURA. Jurnal Pitis AKP, 5(1), 37-42. https://doi.org/10.32531/jakp.v5i1.504
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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
LPPM Politeknik Katolik Saint Paul Sorong
References
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[5]Veronica, Veronica, Utami Puji Lestari, and Elisabeth Yansye Metekohy. "Analisis Dampak Penerapan Pengakuan Pendapatan Berdasarkan PSAK 72 Terhadap Kinerja Keuangan Perusahaan Real Estat di Indonesia yang Terdaftar di Bursa Efek Indonesia Tahun 2018." Prosiding Industrial Research Workshop and National Seminar. Vol. 10. No. 1. 2019.
[2]Subagja, R., & Pradipto, D. (2019). Analisis Penerapan Pengakuan Pendapatan Kontrak Konstruksi Berdasarkan PSAK 34. Jurnal Ilmiah Akuntansi Kesatuan, 7(3), 391-396.
[3]Ikatan Akuntansi Indonesia IAI, 2015
[4]Sugiyono. (2015). Metode Penelitian Kuantitatif dan Kualitatif. Bandung: Alfabeta
[5]Veronica, Veronica, Utami Puji Lestari, and Elisabeth Yansye Metekohy. "Analisis Dampak Penerapan Pengakuan Pendapatan Berdasarkan PSAK 72 Terhadap Kinerja Keuangan Perusahaan Real Estat di Indonesia yang Terdaftar di Bursa Efek Indonesia Tahun 2018." Prosiding Industrial Research Workshop and National Seminar. Vol. 10. No. 1. 2019.