Analisis Pengakuan Pendapatan dan Beban Pada PT. Tritunggal Perkasa Pekanbaru

Intika, Wiwin Indri (2019) Analisis Pengakuan Pendapatan dan Beban Pada PT. Tritunggal Perkasa Pekanbaru. Other thesis, Universitas Islam Riau.

Preview

Text 155310074.pdf - Submitted Version Download (1MB) | Preview

Abstract

PT.Tritunggal Perkasa Pekanbaru is one of the business entities engaged in construction that provides construction services and interior services with the address of Jalan Panglima Undan No.91 Kampung Bandar Kecen Senapelan. On November 21, 2016 PT.Tritunggal Perkasa Pekanbaru signed an agreement with the Indragiri Hilir Regency Resettlement and Public Infrastructure Service with the contract number: 0063 / AIRM2 / PPK -DPPU / XI / 2016 for the implementation of work to improve drinking water infrastructure in region III in Indragiri Hili r Regency with the location of Desa Tekluk Merbau Gaung Subdistrict, Jaya Bakti Village, Enok Subdistrict and Teluk Kiambang Village, Tempuling Subdistrict with a contract value of Rp. 1,360,238,000 including PPN10%. Time of work is 290 days (starting Nove mber 21, 2016 and ending on December 15, 2017). This research is based on the aim of the writer to find out the appropriateness of the application of revenue and expense recognition at PT. Trinity Perkasa Pekanbaru with General Acceptance Accounting Princi ples. The types and sources of research data are primary and secondary data. Data collection techniques used were interviews and documentation. Analysis of the data used in this research is descriptive method . From the results of the study, conclusions ca n be drawn from the company's record when receiving a down payment by debiting cash and crediting project income, when submitting an application for payment termin the company does not take notes. At the time of receipt or payment of cash, the new company records. The company did not make a cutoff related to the revenue received in that period, namely income from December 15, 2010 to December 31, 2016. The company did not classify the costs incurred by directly debiting the cost of project revenue. Keyword s: recognition of income and expenses

Actions (login required)

View Item