PRATIWI, CINDY DIAN (2019) ANALISIS PENGAKUAN PENDAPATAN DAN BIAYA JASA KONSTRUKSI BERDASARKAN PSAK NO. 34 (REVISI 2010) PADA PT. AJP SURABAYA. Diploma thesis, STIE MAHARDHIKA SURABAYA.
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Abstract
Construction companies have financial accounts that are different from other companies related to activities carried out on construction contracts, the date when the construction contract activity starts and the date when the activity is related to a different accounting contract. Treatment of Construction Financial Accounting by PSAK No. 34 (revised 2010). Therefore, this study aims to analyze the application of accounting at PT. PSAK AJP SURABAYA No. 34 (revised 2010). This study uses primary data consisting of accounting obtained from PT. AJP SURABAYA and secondary data consist of PSAK No.34 (revised 2010). In this study, the application of PSAK No. 34 (revised 2010) above the cost assessment, valuation method, income and expenditure valuation method, presentation and disclosure of the company's financial statements. The results of this study indicate that the company has implemented PSAK No. 34 in the method of recognizing income and costs, calculation methods, classification of feasible costs for disclosure of financial statements has not been in accordance with the provisions. The results of this study also show how users calculate income and costs with cost-for-cost better than measuring physical progress. Because with the calculation of cost-to-cost, the cost of loading and costs incurred will be more real
| Item Type: | Thesis (Diploma) |
|---|---|
| Uncontrolled Keywords: | PSAK No 34 (revisi 2010), pengakuan pendapatan, penerapan standar akuntansi |
| Subjects: | Akuntansi |
| Divisions: | S1 Akuntansi |
| Depositing User: | Unnamed user with email lib.stiemahardhika@gmail.com |
| Date Deposited: | 17 Dec 2019 06:40 |
| Last Modified: | 20 Dec 2022 08:50 |
| URI: | http://repository.stiemahardhika.ac.id/id/eprint/1273 |
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