%A ANGGA YOESTIESIA 0441031007
%J Digital Library
%T EVALUATION OF THE APPLICATION METHODS ON REVENUE
RECOGNITION IN PT MARISKA LAMPUNG
%X 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.
%D 2012
%L eprints17549