PENGAKUAN PENDAPATAN DAN BIAYA KONTRAK KONSTRUKSI BERDASARKAN PSAK 34 PADA CV. PUTRA MANDIRI

Abstract

This research aims at finding out whether the method of income analysis and construction contract costs in CV. Putra Mandiri is in accordance with the Indonesian Financial Accounting Standards (PSAK) 34. Putra Mandiri with theories from PSAK 34. The analysis method used in this research was descriptive qualitative which analyzed the suitability of revenues recognition and costs of construction contract with the Indonesian Financial Accounting Standards (PSAK) 34. Data were collected by observation, interviews, and documentation. The results of this research showed that CV. Putra Mandiri has implemented the revenues recognition and costs of construction contract based on the Indonesian Financial Accounting Standards (PSAK) 34.