The implementation of accounting treatment on construction business for measuring project performance (case study at cv. Maju bersama)

Swastika Bella Sholichati, 1442520056 (2018) The implementation of accounting treatment on construction business for measuring project performance (case study at cv. Maju bersama). ["eprint_fieldopt_thesis_type_sarjana_terapan" not defined] thesis, POLITEKNIK NEGERI MALANG.

[img] Text
1442520056_full_text.pdf
Restricted to Repository staff only

Download (1MB)
[img] Text
1442520056_open_access.pdf

Download (777kB)

Abstract

The aim of this research was to analyze the implementation of PSAK No. 34 or Financial Accounting Standard Number 34 for revenues and expenses recognition on construction contracts, the measurement of project performance on CV. MAJU BERSAMA in 2017 and the implementation of tax obligations on construction services in accordance with goverment regulation number 42 year 2009 and goverment regulation number 51 Year 2008. The data collection method was documentation. The research method was a quantitative descriptive method. The data used to be analyzed was income statement. The results of this study indicate that the recognition of income and expenses CV. MAJU BERSAMA was still not in accordance with Financial Accounting Standard Number 34. On the other hand, the implementation of tax obligations at CV. MAJU BERSAMA was in accordance with Government Regulation number 42 of 2009 and Government Regulation number 51 of 2008. The project performance of CV MAJU BERSAMA presented good result because realization expenses did not exceed the budget expenses Keywords : PSAK 34, Construction, Performance Measurement, Taxation.

Item Type: Thesis (["eprint_fieldopt_thesis_type_sarjana_terapan" not defined])
Uncontrolled Keywords: Keywords : PSAK 34, Construction, Performance Measurement, Taxation.
Subjects: 600 Technology (Applied sciences) > 657 Accounting > 657.7 Accounting for specific phases of business activity > 657.75 Fixed liabilities
Divisions: Jurusan Akuntansi > D-IV Sarjana Terapan (AK) > Akuntansi Manajemen (AKM)
Depositing User: Mr. Robbi Rakhmawan
Date Deposited: 05 Mar 2020 01:37
Last Modified: 05 Mar 2020 01:37
URI: http://repository.polinema.ac.id/id/eprint/225

Actions (login required)

View Item View Item