Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Penerapan Metode Proper Matching Pada Perusahaan Kontraktor
The purpose of this study is to evaluate the methods used in the recognition ofconstruction contract revenue and to apply the proper matching method tocontractor companies. The object of research is the construction project of smallscalehouses and shophouses carried out by the Baron Residence constructioncompany located in Magetan, East Java. This research is classified as qualitativeresearch. From the results of the study, it is known that the company recognizesrevenue using the percentage method of physical progress completion, so that it isnot in accordance with the matching principle, namely the income that occurs in aperiod is compared with the costs incurred to earn income in the same period.The solution given is for the company to use the cost to cost percentagecompletion method, so that the income received is in accordance with the physicalbuilding. This is useful in presenting accurate information in making decisionsand fulfilling the principle of reliability, which is one of the characteristics offinancial statements.
Penerapan Metode Proper Matching Pada Perusahaan Kontraktor
The purpose of this study is to evaluate the methods used in the recognition ofconstruction contract revenue and to apply the proper matching method tocontractor companies. The object of research is the construction project of smallscalehouses and shophouses carried out by the Baron Residence constructioncompany located in Magetan, East Java. This research is classified as qualitativeresearch. From the results of the study, it is known that the company recognizesrevenue using the percentage method of physical progress completion, so that it isnot in accordance with the matching principle, namely the income that occurs in aperiod is compared with the costs incurred to earn income in the same period.The solution given is for the company to use the cost to cost percentagecompletion method, so that the income received is in accordance with the physicalbuilding. This is useful in presenting accurate information in making decisionsand fulfilling the principle of reliability, which is one of the characteristics offinancial statements.
Penerapan Metode Proper Matching Pada Perusahaan Kontraktor
Wawolangi, Jeanne Asteria (Autor:in) / Ferdinand, Deograsias Yoseph Yustinianus (Autor:in)
31.07.2020
BIP's JURNAL BISNIS PERSPEKTIF; Vol 12 No 2 (2020): Juli; Hal. 135 - 148 ; 1979-4932 ; 2715-2596 ; 10.37477/bip.v12i2
Aufsatz (Zeitschrift)
Elektronische Ressource
Englisch
DDC:
690
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