Open AccessANALISIS PERLAKUAN AKUNTANSI ATAS PENDAPATAN DAN BIAYA PADA PT.SKYTECH INDONESIA
Author(s) -
Lesli Mersi Goni,
Jantje J. Tinangon,
Stanley Kho Walandouw
Publication year - 2014
Publication title -
going concern/going concern (manado)
Language(s) - English
Resource type - Journals
eISSN - 2686-4215
pISSN - 1907-9737
DOI - 10.32400/gc.9.1.25221.2014
Subject(s) - revenue , revenue recognition , value (mathematics) , business , actuarial science , finance , accounting , mathematics , statistics , financial accounting , accounting information system
Income is one of the important elements to maximize the profits. Revenue should be measured appropriately so that the revenue will be recognized the right company , so avoid overstate or understate the presentation of the financial statements . According to PSAK No. . 34 ( revised 2010 ) , there are two methods of revenue recognition method used is the percentage of completion and completed contract method . The purpose of this study was to determine the suitability of the recognition of revenue and expenses by PT . Skytech Indonesia with PSAK No. 34 ( revised 2010 ) . The analytical method used is descriptive qualitative , where the data obtained , compiled , categorized , interpreted , and analyzed so as to give a proper picture . The results of the study revealed that the company uses the percentage of completion method on the basis of cost against the cost of which has shown a reasonable value . Similarly, the recognition and measurement of costs associated with the revenue based on the fair value .