ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN KONTRAK PADA PT. PUTRA UTAMA GLOBAL DI MAKASSAR

Abstrak

This research aimed to determine the recognition of revenues and burdens at PT. Putra Utama Global based on the statement of Financial Accounting Standard (PSAK) NO. 34. This research was conducted in PT. Putra Utama Global in Makassar, the data conducted in this research were quantitative data and data collection techniques used in this research were interview techniques, documentation and observation. The data analysis technique used in this research was a quantitative descriptive data analysis. The data illustrates the research results but does not make a broad conclusion called a descriptive method. The results of this research explained that in recognizing the income and expenses of PT. Putra Utama Global is not consistent in implementing a settlement percentage method because the company still recognizes revenues by the method of settlement percentage only As a minimum billing only and does not recognize as a basis for revenue recognition of revenues and expenses.