ANALYSIS APPLICATION SERVICE REVENUE RECOGNITION METHOD OF CONSTRUCTION OF PROFIT IN PT PORTFOLIO ARTOSCALE

Nia Restiana

Abstract


Construction services
company has a specic characteristic, in which the devel-
opment project is not completed all in one accounting pe-
riod and in development generally carried out in the middle
of the period. So there are several methods used by con-
struction companies to recognize revenue, the method of
the contract is completed and the percentage of completion
method. Use of the method improper revenue recognition
will take eect with the recognition of the burden so the
impact also on the company's periodic earnings. After an
examination of the PT.Portofolio Artoscale, it can be con-
cluded that the company recognizes revenue using the per-
centage of completion method is more physically eective
than using the completed contract method, because the per-
centage of completion method, income is recognized in 2009
was Rp. 55,301,400, 2010 amounted to Rp. 265,446,720 and
in 2011 amounting to Rp. 47,927,880, while using the com-
pleted contract method of the prots from the company
only in 2011 that is Rp. 3 68.676 million. Penamaan File:
20208880

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