Analisis Metode Pengakuan Pendapatan Jasa Konstruksi Terhadap Perhitungan Laba Usaha PT. Ikanindo Rekatama Cipta di Surabaya

Amelia H.O, Fransiska (2012) Analisis Metode Pengakuan Pendapatan Jasa Konstruksi Terhadap Perhitungan Laba Usaha PT. Ikanindo Rekatama Cipta di Surabaya. Undergraduate thesis, Universitas Katolik Darma Cendika.

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Abstract

The recognition of revenue on construction services company can by completed contract method or percentage of completion method. In the completed contract method, revenue recognition and gross profit are recognized when a contract can be completed. While the percentage of completion method, the recognition of revenue and gross profit are recognized according to the progress or completion percentage of completion of the contract. The purpose of this study was to determine the differences between recording and influence the percentage of completion method to completed contract method to the consolidated operating profit at PT. Ikanindo Rekatama Cipta. The results of this study indicate that PT. Ikanindo Rekatama Cipta use revenue recognition based on the percentage of completion method to the proper approach to matching concept (compare the costs and revenue are feasible). This method is most suitable for long-term contracts because it resulted in an income statement each period are reported as fair. Conversely, if the company’s revenue recognition method based on contract completion in long-term contracts, it can cause the income statement improperly reported in each period. For short-term employment contract, the company can use the method of revenue recognition based on the percentage of completion or completed contract, provided the contract is less than or occurred for one year and in the same period. In 2011, the company uses the method based on the percentage of completion revenue recognition suffered losses due to the delay of the owner to make the payment, so the effect on the income statement. However, the following year seemed profits. While on a long-term contract revenue recognition method based on the contract is completed, before the contract settled, then there is no recording of revenue recognition, so the contract revenue, costs, and profits to lose Rp 0.

Item Type:

Thesis (Undergraduate)

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