ANALISIS PENGAKUAN PENDAPATAN DAN BIAYA KONSTRUKSI PADA PT KALIMAN KARYA JAYA DI SAMARINDA BERDASARKAN PSAK NO.34

Abstract

The formulation of the problem in this study is whether the recognition of construction revenue and costs at PT Kaliman Karya Jaya in Samarinda complies with the provisions of PSAK No. 34 of 2018. The purpose of this research is to find out and analyze to find out the Recognition of Revenue and Construction Costs at PT. Kaliman Karya Jaya in Samarinda in accordance with PSAK No. 34.

This research focuses on the recognition of revenues and costs obtained from operational activities at PT Kaliman Karya Jaya for 3 years from January 2020 to December 2022. The details of the data used in this study are an overview and organizational structure of PT Kaliman Karya Jaya, planned budget costs 2020 – 2022, project budget 2020 – 2022  and income statement. The analytical tool in this study uses the completed contract method and the percentage of completion method.

The results of the study show that the recognition of construction revenue and costs of PT Kaliman Karya Jaya is not in accordance with the provisions in PSAK No. 34 (revised in 2018) which is due to the company in implementing the recognition of revenue and construction costs using the physical progress method where this method does not include expenses in its calculations