Department of Accounting, 2004

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ANALISIS PENERAPAN METODE PENGAKUAN PENDAPATAN PADA PERUSAHAAN KONSTRUKSI (Studi Kasus Pada CV. WILIS di Tulungagung)

Ani Handayati

Abstract



This is such a case study at the Construction Firm, CV. Wilis, in Tulungagung by the title “Aplication Analysis of Earning Acknowledgment Method at the Construction Firm.”
This study is aimed to learn about the method used by the firm in acknowledging its earning, and to find out another alternative of earning acknowledgment method which is more valuable between final contract method completion percentage method for the firm.
The data analysis was carried on by comparing earning acknowledgment method applied by the firm with another alternative for several projects in 3 years: 2001, 2002, 2003
The result of the study shows that final contract method is applied by CV.Wilis in acknowledging its earning. When completion percentage method was simulated, it showed that final contract method was more valuable for the firm. It was shown by the huge amount of the gross profit when using the final contract method than using finalizing percentation method.

 

Keyword : metode pengakuan pendapat; kontrak selesai

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/34/jiptummpp-gdl-s1-2005-anihandaya-1680-PENDAHUL-N.PDF



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