ANALISIS PENGAKUAN PENDAPATAN DAN BIAYA KONTRAK KONSTRUKSI BERDASARKAN PSAK NO. 34 PADA PT. TRI STAR MANDIRI MAKASSAR

Abstract

The resaarch aimed at finding out wheter the implementation of revenue recognition of construction contrats follows the PSAK No. 34. The data collected in this research was a general description of the company and the data related to revenue recognation. The technique of collecting data was observation and interview. The data used was qualitativeve and quantitative data. Data resource was from primary and secondary data. The tehnique of data analysis was descriptive quantitative. The result showed that PT. Tri Star Mandiri in establishing the recording method of revenue recognation following PSAK No. 34, where the company used the percentage method of completion based on physical research in the field on a project and als in the expense recognition in accorandanced with PSAK No. 34 in making the project budget valued fairly.