Revealing the Implementation of PSAK No. 34 in Company Construction Y

Authors

  • Devi Novianti Universitas Tanjungpura
  • Rusliyawati Universitas Tanjungpura
  • Gita Desyana Universitas Tanjungpura

Keywords:

Construction; Revenue Recognition; PSAK 34

Abstract

This reseach purpose is to (isi abstract menyesuaikan abstrak) This research aims to evaluate the implementation of Revenue Recognition based on PSAK 34 in Construction Company Y, focusing on road preservation projects. Using a descriptive qualitative approach, the study involves the analysis of the utilization of the completed contract method compared to the percentage of completion method by the company. Data were gathered through interviews and documentation. In road preservation projects, the application of the completed contract method is seen as consistent with PSAK 34. However, the findings reflect that the company has not fully complied with PSAK 34 since the same method has been utilized for long-term projects, despite the standard mandating the use of the percentage of completion method for such projects. Research recommendations emphasize the need to transition from the completed contract method to the percentage of completion method for long-term projects to ensure complete consistency to PSAK 34 standards and alignment with the diverse project characteristics.

References

Ari, Y. E., Djou, L. D. G., & Reo, H. (2021). Analisis Pengakuan Pendapatan Dan Beban Pada Cv. Putra Tunggal Mandiri Kabupaten Ngada Berdasarkan Psak No.34. Jurnal Riset Ilmu Akuntansi, 1(1), 195–205. https://doi.org/10.37478/jria.v1i1.1023

Bongkang, A. F. A. R. S., Lambey, R., Pusung, R. J., Akuntansi, J., Ekonomi, F., Ratulangi, U. S., & Kampus, J. (2024). Analisis Akuntansi Pendapatan Dan Beban Kontrak Konstruksi Berdasarkan PSAK No . 34 Pada PT . Amri Margatama Capital Manado Accounting Analysis Of Construction Contract Income And Expenses Based On PSAK No . 34 at PT . Amri Margatama Capital Manado. 8(2).

Cahyono, B. E. D., Halim, M., & Aspirandi, R. M. (2022). Penerapan Pengakuan Pendapatan dan Biaya pada Perusahaan Kontruksi. BUDGETING : Journal of Business, Management and Accounting, 3(2), 178–195. https://doi.org/10.31539/budgeting.v3i2.3876

Ermawijaya, M. (2021). Perbandingan Pengakuan Pendapatan Jasa Konstruksi Antara Metode Kontrak Selesai dan Persentase Penyelesaian Pada CV. Raffi Jaya Perkasa Kabupaten Musi Banyuasin. Jurnal Ilmiah Akuntansi Rahmaniyah, 4(1), 90. https://doi.org/10.51877/jiar.v4i1.162

Gauk, P., Ahmad, I. H., & M, M. (2020). Analisis Pengakuan Pendapatan Dan Beban Kontrak Pada Pt. Putra Utama Global Di Makassar. Accounting Journal Stie Ypup Makassar, 30–38.

Ikatan Akuntansi Indonesia. (2018). STANDAR AKUNTANSI KEUANGAN. Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia.

Kalsum, U., Nasaruddin, F., & Timpa, H. (2018). Analisis Implementasi PSAK No. 34 pada PT. Bumi Sarana Beton. Bongaya Journal for Research in Accounting, 3(2), 131–140.

Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2008). Akuntansi Intermediate: edisi keduabelas Jilid 2 (12th ed.). Penerbit Erlangga.

Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2018). Akuntansi Keuangan Menengah: Intermediate Accounting EDISI IFRS. Salemba Empat.

Kusuma, E. P., & Pratama, B. (2020). Laporan Keuangan Pada Pt Multipanel Intermitra Mandiri. 1–19.

Leiwakabessy, P., & Safitri, M. E. (2020). CONSTRUCTION SERVICE REVENUE RECOGNITION ANALYSIS IN PT. MELIASARI BASED ON THE STATEMENT OF FINANCIAL ACCOUNTING STANDARDS (PSAK) No. 34. 34.

Mia, N. A., Sardiyo, S., & Triharyati, E. (2020). Analisis Akuntansi Pendapatan Kontrak Kontrak Berdasarkan Psak No.34 Pada Pt. Samudra Jaya Lestari. Jurnal Interprof, 6(2), 168–178. https://doi.org/10.32767/interprof.v6i2.1196

Mulya, H. (2010). Memahami Akuntansi Dasar: Pendekatan teknis Siklus Akuntansi (Edisi Kedu). Mitra Wacana Media.

Rahmawaty, R., Paweroi, A., & Tamsil, T. (2020). Analisis Pengakuan Pendapatan Dan Biaya Kontrak. Accounting Journal, 1(2).

Reeve, J. M., Warren, C. S., Duchac, J. E., Wahyuni, E. T., Soepriyanto, G., Jusuf, A. A., & Djakman, C. D. (2011). Pengantar Akuntansi: Adaptasi Indonesia. Salemba Empat.

Republik Indonesia. (2017). Undang-Undang Republik Indonesia No 2 Tahun 2017 Tentang Jasa Konstruksi. Republik Indonesia, 02, 1–96. http://www.lkpp.go.id/v3/files/attachments/5_shOZLkcQtAWWUCHVmDOnNvhtzMvlPLyp.pdf

Rudianto, T., Attar, D., & Amalia, J. (2022). Pengakuan Pendapatan Berdasarkan PSAK 34 pada CV. Global Kencana Aceh Besar. Jurnal Ilmiah Akuntansi, 9(01), 8–19.

Subagja, R., & Pradipto, D. (2019). Analisis Penerapan Pengakuan Pendapatan Kontrak Konstruksi Berdasarkan PSAK 34. Jurnal Ilmiah Akuntansi Kesatuan, 7(3), 391–396. https://doi.org/10.37641/jiakes.v7i3.298

Syafar, I., Paweroi, A., & Daryanti. (2020). Pengakuan Pendapatan dan Beban Sesuai PSAK 34 pada PT Tri Putra Sejati Makassar. Accounting Journal, 1, 360–369.

Wiraswati, M. O., & Hikmah, A. (2021). ANALISIS PENGAKUAN PENDAPATAN BERDASARKAN PSAK NO.34 PADA PT ADHI KARYA (Persero), Tbk DIVISI KONSTRUKSI IV. Ecopreneur.12, 4(1), 102. https://doi.org/10.51804/econ12.v4i1.923

Published

29-07-2024

How to Cite

Devi Novianti, Rusliyawati and Desyana, G. (2024) “Revealing the Implementation of PSAK No. 34 in Company Construction Y”, Jurnal Penelitian Teori & Terapan Akuntansi (PETA). Blitar, Indonesia, 9(2), pp. 254–267. Available at: https://journal.stieken.ac.id/index.php/peta/article/view/830 (Accessed: 8September2024).

Issue

Section

Articles