Pengakuan Pendapatan Dan Beban Perusahaan Jasa Konstruksi Pada PT. Jaya Abadi Sriwijaya

Abstract

he more intensive the development, the more mushrooming of construction service companies
in Indonesia. The high competition is also a challenge for this company to be able to survive and
even become superior in its class. The performance of construction companies can certainly be
seen in the financial statements that can be compared per period. Problems arise when the
construction company's expenses have occurred but the income has not been obtained, while in
that period it is necessary to present financial statements. is implemented. In construction
companies, there is a specific point in determining the timing of revenue, namely the point at which revenue must be recognized and reported. In general, revenue is recognized when the
work is completed. However, according to financial accounting standards, it is possible for
construction companies to recognize revenue during the course of production in accordance
with the stage of contract completion. PSAK No. 34 of 2010 concerning accounting for
construction contracts describes the accounting treatment of income and expenses related to
construction contracts, the date when the activity is started and the date when the activity is
completed usually falls on a different date. company. Improper performance appraisal will make
management decisions that are not right as well. Therefore, socialization in the form of
assistance in recognizing the income and expenses of construction companies needs to be
carried out at PT Jaya Abadi Sriiwijaya