Evaluasi Pengakuan Pendapatan Atas Perusahaan Real Estate Berdasarkan PSAK NO.44

Penulis

  • Yosmar Ilham Politeknik Negeri Lampung
  • Irawan Irawan Politeknik Negeri Lampung
  • Evi Yuniarti Politeknik Negeri Lampung

DOI:

https://doi.org/10.25181/esai.v14i2.2392

Kata Kunci:

Full Accrual Method, Deposit Method, Revenue Recognition

Abstrak

The writing of this final project aims to evaluate the recognition of PT ABC revenue in 2018 whether it is in accordance with PSAK No.44. PT ABC's revenue recognition is performed using the Deposit Method. The evaluation was carried out on 2 types of financial statements, namely the income statement and the 2018 financial position report. Based on the evaluation of revenue recognition according to PSAK No.44, the results were obtained which stated that PT ABC had not yet recognized revenue because there were no customers who paid off their houses and buildings. still under construction, the company records money from customers as unearned revenue. According to PSAK No.44 all money originating from consumers is recognized as income received in advance as long as the buying and selling process has not been completed. So that the records made by the company are in accordance with PSAK No.44  

Unduhan

Data unduhan belum tersedia.

Biografi Penulis

Yosmar Ilham, Politeknik Negeri Lampung

Program Studi Akuntansi, Ekonomi dan Bisnis, Politeknik Negeri Lampung

Irawan Irawan, Politeknik Negeri Lampung

Program Studi Akuntansi, Ekonomi dan Bisnis, Politeknik Negeri Lampung

Evi Yuniarti, Politeknik Negeri Lampung

Program Studi Akuntansi, Ekonomi dan Bisnis, Politeknik Negeri Lampung

Referensi

Bahri, Syaiful. 2016. Pengantar Akuntansi. Andi, Yogyakarta.

Hajar, Ibnu. Damayanti. Pentiana, Desti 2017. Analisis Metode Pengakuan Pendapatan Dan Beban Atas Perusahaan Real Estate Pada PT XYZ Sesuai Dengan PSAK No. 44. http://eprints.jeb.polinela.ac.id/1 78/

Baridwan, Zaki. Mutmainah. 2003 Analisis Penerapan Pernyataan Satandar Akuntansi Keuangan No.44 Akuntansi Aktivitas Pengembangan Real Estate. https://tema.ub.ac.id/index.php/t ema/article/view/118

Ikatan Akuntan Indonesia. 2017. Pernyataan Standar Akuntansi Keuangan No.44 -Akuntansi Aktivitas Pengembangan Real Estate. IAI. Jakarta.

Kasmir. 2018. Analisis Laporan Keuangan. PT Raja Grafindo Persada, Jakarta.

Sugiyono. 2018. Metode Penelitian Kuantitatif. Alfabeta, Bandung

Zuhriyah, Firdatuz. 2018.Analisis Penerapan Akuntansi Pengakuan Pendapatan Pada Perusahaan Properti “PT. Rojoland Indonesia Build”. Progress Conference, Vol. 1 No. 1 http://proceedings.stiewidyagam alumajang.ac.id/index.php/progr ess/article/view/43 No.44 Akuntansi Aktivitas Pengembangan Real Estate https://tema.ub.ac.id/index.php/t ema/article/view/118

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2020-07-25

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