ANALISIS PENGAKUAN PENDAPATAN ATAS JASA KONSTRUKSI PADA PT. EVA MAHKOTA PURA

Erna Kurniawati; Pitter Leiwakabessy; Melisa Saroan

doi:10.32531/jakp.v5i1.504

Erna Kurniawati Politeknik Saint Paul Sorong
Pitter Leiwakabessy Politeknik Saint Paul Sorong
Melisa Saroan Politeknik Saint Paul Sorong

DOI: https://doi.org/10.32531/jakp.v5i1.504

Keywords: Pengakuan Pendapatan, Metode Sepanjang Waktu, Physical Method

Abstract

This study was conducted to determine the analysis of revenue recognition based on the Statement of Financial Accounting Standards (PSAK 72). The results of the study indicate that PT. Eva Mahkota Pura has implemented PSAK 72 using the over time method. And apply (Physical Progress) the physical method in recognizing revenue which is based on the results of units of output. The company measures the value of the recognized contract by subtracting the value in accordance with the contract agreement with DPP (Basic of Taxation) which includes VAT (Value Added Tax) and Final PPH (Income Tax).

References

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ANALISIS PENGAKUAN PENDAPATAN ATAS JASA KONSTRUKSI PADA PT. EVA MAHKOTA PURA

Abstract

References

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