?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=Analisis+Pengakuan+Pendapatan+Jasa+Konstruksi+pada+PT+XYZ+Berdasarkan%0D%0APernyataan+Standar+Akuntansi+Keuangan+No.+34&rft.creator=Bambang+Heriawan+Permadi%2C+0741031019&rft.subject=+&rft.description=ABSTRAK%0D%0AAnalisis+Pengakuan+Pendapatan+Jasa+Konstruksi+pada+PT+XYZ+Berdasarkan%0D%0APernyataan+Standar+Akuntansi+Keuangan+No.+34%0D%0AOleh%0D%0ABambang+Heriawan+Permadi%0D%0APerusahaan+yang+bergerak+dibidang+jasa+konstruksi+dalam+menyelesaikan+suatu%0D%0Apekerjaan+atau+proyek+membutuhkan+waktu+kurang+dalam+satu+tahun+dan+ada%0D%0Ayang+lebih+dari+satu+tahun+yang+biasa+disebut+dengan+kontrak+jangka+pendek+dan%0D%0Akontrak+jangka+panjang.+Proyek+yang+dilakukan+dengan+kontrak+jangka+panjang%0D%0Adalam+pengakuan+pendapatan+menjadi+sebuah+masalah%2C+karena+laporan+harus%0D%0Adibuat+sementara+pekerjaan+proyek+masih+belum+selesai%2C+maka+diperlukan%0D%0Apenaksiran+pendapatan+yang+harus+diakui+selama+tahun+berjalan.+Kesalahan+dalam%0D%0Apengakuan+pendapatan+tersebut+akan+menghasilkan+laporan+keuangan+yang+salah%0D%0Adan+mengakibatkan+laba+perusahaan+menurun.+Penelitian+ini+bertujuan+mengetahui%0D%0Aperbedaan+dampak+penerapan+pengakuan+pendapatan+yang+diakui+PT.+XYZ%0D%0Adengan+pengakuan+pendapatan+menurut+Pernyataan+Standar+Akuntansi+Keuangan%0D%0ANo.+34.Penelitian+ini+hanya+menggunakan+1+dokumen+rencana+anggaran+biaya+dan%0D%0A1+dokumen+rencana+anggaran+biaya+pelaksanaan+sebagai+bahan+penelitian+ini.%0D%0APenyelesaian+penelitian+ini+menggunakan+teknik+analisis+deskriptif+kualitatif.%0D%0AHasil+penelitian+menyebutkan+bahwa%2C+Metode+pengakuan+pendapatan+yang+ada+di%0D%0APT.+XYZ+adalah+berdasarkan+progress+kerja+atau+yang+lebih+dikenal+dengan%0D%0Ametode+persentase+penyelesaian+yang+berdasarkan+usulan+hasil.+Perbedaan%0D%0Apenerapan+pengakuan+pendapatan+yang+diakui+PT.+XYZ+dengan+pengakuan%0D%0Apendapatan+menurut+PSAK+No.34+adalah+PT+XYZ+tidak+menyajikan+jumlah%0D%0Atagihan+bruto+kepada+pemberi+kerja+sebagai+aset+dan+jumlah+hutang+bruto+kepada%0D%0Apemberi+kerja+sebagai+kewajiban%2C+tetapi+mencatat+selisih+tersebut+sebagai+piutang%0D%0Akonstruksi.+PT.+XYZ+diharapkan+tetap+dapat+menerapkan+PSAK+No.+34+tentang%0D%0Aakuntansi+kontrak+kontruksi+dalam+mengakui+dan+mengukur+pendapatan+dan+biaya%0D%0Aguna+menyusun+laporan+keuangan+yang+sewajar+mungkin+dan+sebaiknya%0D%0Aperusahaan+mengikuti+cara+pencatatan+yang+lazim+diterapkan+didalam+pelaksanaan%0D%0Akontrak+konstruksi+jangka+panjang.%0D%0AKata+Kunci+%3A+Pengakuan+Pendapatan+Jasa+Konstruksi%2C+PSAK+No.34.%0D%0A%0D%0AABSTRACT%0D%0ARevenue+Recognition+Analysis+of+Construction+Services+at+PT+XYZ+Under%0D%0AStatement+of+Financial+Accounting+No.+34%0D%0ABy%0D%0ABambang+Heriawan+Permadi%0D%0ACompany+engaged+in+construction+services+in+completing+a+task+or+project%0D%0Arequires+less+time+in+a+year+and+there+are+more+than+one+year+are+commonly%0D%0Areferred+to+as+short-term+contracts+and+long-term+contracts.+Projects+carried+out%0D%0Aby+long-term+contracts+in+the+recognition+of+revenue+becomes+a+problem%2C+because%0D%0Athe+report+should+be+made+while+the+work+is+still+unfinished+project%2C+the+necessary%0D%0Aassessment+revenue+to+be+recognized+during+the+year.+Errors+in+the+revenue%0D%0Arecognition+will+generate+false+financial+statements+and+resulted+in+declining%0D%0Acorporate+profits.+This+study+aims+to+determine+differences+in+the+impact+of+the%0D%0Arecognition+of+revenue+recognized+PT.+XYZ+with+revenue+recognition+under%0D%0AStatement+of+Financial+Accounting+No.+34.+This+study+uses+only+one+budget+plan%0D%0Adocument+and+one+document+budget+plan+implementation+as+research+material.%0D%0AThe+completion+of+this+study+using+qualitative+descriptive+analysis+technique.%0D%0AResearch+shows+that%2C+revenue+recognition+method+in+PT.+XYZ+is+based+on+the%0D%0Aprogress+of+work+or+better+known+as+the+percentage+of+completion+method+based%0D%0Aon+the+proposal+of+the+results.+The+difference+in+the+application+of+revenue%0D%0Arecognition+are+recognized+PT.+XYZ+with+revenue+recognition+under+SFAS+34+is%0D%0AXYZ+does+not+present+the+gross+invoice+amount+to+the+employer+as+an+asset+and%0D%0Athe+amount+of+gross+debt+to+the+employer+as+a+liability%2C+but+the+difference+is%0D%0Arecorded+as+a+receivable+construction.+PT.+XYZ+is+expected+to+still+be+able+to%0D%0Aapply+SFAS+No.+34+of+accounting+construction+contract+in+recognizing+and%0D%0Ameasuring+income+and+expenses+in+order+to+prepare+the+financial+statements+as%0D%0Anatural+as+possible+and+should+follow+the+way+of+recording+companies+commonly%0D%0Aapplied+in+the+implementation+of+long-term+construction+contracts.%0D%0AKeywords%3A+Revenue+Recognition+Construction+Services%2C+PSAK+No.34.&rft.publisher=Fakultas+Ekonomi+dan+Bisnis&rft.date=2014-12-24&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6578%2F1%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6578%2F2%2FABSTRAK.pdf&rft.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