AKUNTANSI PENDAPATAN KONTRAK KONSTRUKSI (PSAK NO 34) PADA PT ROFADA SINAR BAHARI

  • marjono marjono stie pontianak
  • melta ayu wahyuni
Keywords: Contrack Construction, Recognition, Measurement

Abstract

As a docking and shipping company, PT. Rofada Sinar Bahari in its business activities earn revenue through contract (construction contract), by its characteristic of sales period, which is not the same as the period of charging the cost, so the accuracy in recognizing revenue becomes very decisive accuracy of financial reporting. In PSAK (Statement of Financial Accounting Standard) 34 it has been regulated how to recognize and calculate (measure) revenue for construction contracts. So on this occasion the researcher was interested to examine whether the recognition and measurement of income by PT. Rofada Sinar Bahari has been compliant  with PSAK 34 or not in its implementation.

The form of this study was a case study. By using contract data that has been completed in 2016, then conducted a comparison analysis with the provisions of recognition and measurement of income contract construction according to PSAK 34.

The results showed that in recognizing the income of PT. Rofada Sinar Bahari used the cash basis, in which revenue was recognized when cash receipts arose from advance payments and project terms, so it may be stated that it was not in accordance with PSAK 34. In accordance with PSAK 34, PT Rofada Sinar Bahari should recognize and measure its construction contract revenue was a fixed-price contract based on settlement method at the end of each period  in monthly or annually.

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Published
2018-05-23