EVALUATION OF THE APPLICATION METHODS ON REVENUE RECOGNITION IN PT MARISKA LAMPUNG

0441031007, ANGGA YOESTIESIA (2012) EVALUATION OF THE APPLICATION METHODS ON REVENUE RECOGNITION IN PT MARISKA LAMPUNG. Digital Library.

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kesimpulan dan saran.pdf

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Abstrak

Abstract This study aims to determine the effect of applying the revenue recognition method to profits in the financial statements. For enterprises engaged in construction services, there is a separate method that is different from other types uasaha body, particularly in its revenue recognition method. Because the project completion period of more than one accounting period, entity or contractor does not have to recognize revenue when the revenue has been established or implemented. If revenue is recognized based on the value of contracts in the period when the project was completed, there will be an imbalance between the volume of revenue and volume of production activity in each accounting period. Thus the issues to be discussed is "What is PT Mariska has done the method of revenue recognition in accordance with PSAK No.34 and has been able to present the company's statement of income fairly." Based on research results showed that PT Mariska had made a mistake recording revenue. This resulted in the gross profit reported in 2005 had overstated by Rp.297.670.000, 00. This amount represents the difference between total revenue recognized during 2005 PT Mariska at Rp.1.265.097.500, 00 less the total revenue that should be recognized PT Mariska at Rp.967.425.500, 00. So the general method of revenue recognition policies adopted by PT Mariska so far, namely the percentage of completion method of physical, not in accordance with PSAK No.34 and has not been able to demonstrate a reasonable profit condition.

Tipe Karya Ilmiah: Artikel
Subyek: A General Works = Karya Karya Umum
Program Studi: FKIP > Prodi Bahasa Inggris
Depositing User: tik 12 . Digilib
Date Deposited: 15 Jan 2016 02:41
Last Modified: 15 Jan 2016 02:41
URI: http://digilib.unila.ac.id/id/eprint/17549

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