Analisis Pengakuan Pendapatan Dan Beban Kontrak Konstruksi Proyek PLN Pada PT. Garuda Kencana Indonesia Samarinda

Abstract

This Research aims to know the revenues recognition and expenses of PLN construction contracts at PT. Garuda Kencana Indonesia based on PSAK No. 34, formulation of problem is whether the revenues recognition and expenses of PLN Construction Contracts at PT. Garuda Kencana Indonesia is accordance with PSAK No. 34.

The theory is financial accounting. The hypothesis is the Revenue Recognition and Expenses of the PLN construction contract at PT. Garuda Kencana Indonesia is’t accordance with PSAK No. 34.

The analysis tools is comparative method, this method compares the revenues recognition and expenses of PLN construction contracts based on PSAK No. 34 according to PT. Garuda Kencana Indonesia.

The results shows that a difference in the revenue recognition and expenses of PLN construction contracts between PSAK No. 34 and PT. Garuda Kencana Indonesia, caused the company recognizes revenue from the nominal amount of SPBJ issued by PLN, while according PSAK No. 34, the completion stages of construction contracts are calculated based on the proportion of contract costs incurred.

The conclusion of research is the revenue recognition and expenses the PLN construction contract at PT. Garuda Kencana Indonesia is’t accordance with PSAK No. 34, so the researcher's hypothesis is accepted.