ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN KONTRAK PADA PERUSAHAAN KONTRAKTOR PT NOUVALINDO BANJARMASIN

Abstract

The purpose of this research was to analyze the recognition of revenues and expenses contracts on PT Nouvalindo Banjarmasin. The method used in this research is descriptive quantitative. The data source is a secondary data and data types is a documentary data. Data collection through library research and field research (observation, interviews and documentation). Data analysis technique used in this research is descriptive analysis using the basics of relevant theory derived from the research literature as the Statements of Financial Accounting Standards No. 34 on the recognition of contract revenue and expenses. Based on the research results show that the company in recognizing revenue from contract work based on when cash is received in cash (completed contract) regardless of the degree of completion of work on the preparation of financial statements, so that the income received by larger companies amounting Rp17.158.077.000,00, While the burden incurred by Rp15.442.569.000,00 contract and contract income amounted Rp1.715.808.000,00. This leads to the calculation and presentation of earnings from contract work performed while not in accordance with Statement of Financial Accounting Standards No. 34. After calculation using the percentage of completion revenue level counter is smaller in the amount Rp13.091.396.070 and expenses amounted Rp11.784.891.125,49 contract. While profit should contract in 2015 amounted Rp1.306.504.944,51