ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN JASA KONSTRUKSI BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA CV.TETAP TEGAR MANDIRI

Abstract

The recognition of revenue and expenses for construction services for companies engaged in the contracting sector uses two methods, namely the completed contract method and the percentage of completion method. This study aims to determine the method of recognizing income and expenses according to sacks. In addition, this study also explains how the contractor company recognizes revenue. The main issues explained by the researcher are as follows: to see whether the method of recognizing income and expenses by CV. Tetap Tegar Mandiri is reasonable. The research was conducted at CV.Tetap Tegar Mandiri, Jl. Siak II cendana housing gg.flamboyan no.11 kel .umban sari kec.rumbai. Pekanbaru city. riau. The data collection techniques used were interviews, observation and documentation. Data analysis techniques used the completed contract method and the percentage completion method. The results showed that the method used by CV. Fixed Tegar Mandiri using the completed contract method did not describe the company's financial position fairly and using the percentage of completion method recommended by the entity's financial accounting standards without public accountabilit (SAK ETAP)  more showed the true financial position of the company.