PENERAPAN METODE PROPER MATCHING PADA PERUSAHAAN KONTRAKTOR

Wawolangi, Jeanne A. and Ferdinand, Deograsias Yoseph Yustinianus (2020) PENERAPAN METODE PROPER MATCHING PADA PERUSAHAAN KONTRAKTOR. Jurnal Bisnis Perspektif (BIP'S), 12 (2). pp. 135-148. ISSN 1979-4932

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Abstract

The purpose of this study is to evaluate the methods used in the recognition of construction contract revenue and to apply the proper matching method to contractor companies. The object of research is the construction project of small scale houses and shophouses carried out by the Baron Residence construction company located in Magetan, East Java. This research is classified as qualitative research. From the results of the study, it is known that the company recognizes revenue using the percentage method of physical progress completion, so that it is not in accordance with the matching principle, namely the income that occurs in a period is compared with the costs incurred to earn income in the same period. The solution given is for the company to use the cost to cost percentage completion method, so that the income received is in accordance with the physical building. This is useful in presenting accurate information in making decisions and fulfilling the principle of reliability, which is one of the characteristics of financial statements.

Item Type:	Article
Uncontrolled Keywords:	revenue, completion percentage, proper matching.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi > Prodi Akuntansi Fakultas Ekonomi > Prodi Manajemen
Depositing User:	Deograsias Yoseph Yustinianus Ferdinand
Date Deposited:	11 Apr 2023 03:53
Last Modified:	11 Apr 2023 03:53
URI:	http://repositori.ukdc.ac.id/id/eprint/1371

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