ANALISIS PERLAKUAN AKUNTANSI PENGAKUAN PENDAPATAN DAN BEBAN JASA KONSTRUKSI BERDASARKAN  SAK ETAP PADA  PT. KARYA SULAWESI UTARA

Maikel Ariel Tatuu; Andreuw Kristian Pantow; Sintia Nurani Korompis; Revleen Mariana Kaparang; Ivoletti Merlina Walukow

doi:10.52362/jisamar.v9i2.1800

Maikel Ariel Tatuu Politeknik Negeri Manado
Andreuw Kristian Pantow Politeknik Negeri Manado
Sintia Nurani Korompis Politeknik Negeri Manado
Revleen Mariana Kaparang Politeknik Negeri Manado
Ivoletti Merlina Walukow Politeknik Negeri Manado

DOI: https://doi.org/10.52362/jisamar.v9i2.1800

Abstract

Revenue and expenses recognition in construction companies is a critical aspect in ensuring the fairness of the presented financial statement. In general, construction projects are long-term or span multiple accounting periods, depending on the construction contract. Therefore, revenue measurement should be based on the completion level of the construction work. This research was conducted at PT. Karya Sulawesi Utara using a qualitative approach and comparative descriptive data analysis technique. PT. Karya Sulawesi Utara recognizes revenue on cash basis, where revenue is recognized when cash is received, which is not in accordance with Indonesia Accounting Standard for Non-Publicly-Accountable Entities (SAK ETAP). However, PT. Karya Sulawesi Utara recognizes expenses in accordance with SAK ETAP. PT. Karya Sulawesi Utara is still applying an inappropriate method for revenue recognition. The company is recommended to use the percentage completion method.

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Author Biographies

Maikel Ariel Tatuu, Politeknik Negeri Manado

Program Studi D4 Akuntansi Keuangan

Andreuw Kristian Pantow, Politeknik Negeri Manado

Program Studi D3 Akuntansi

Sintia Nurani Korompis, Politeknik Negeri Manado

Program Studi D4 Akuntansi Keuangan

Revleen Mariana Kaparang, Politeknik Negeri Manado

Program Studi D4 Akuntansi Keuangan

Ivoletti Merlina Walukow, Politeknik Negeri Manado

Program Studi D4 Akuntansi Keuangan

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