DOI: https://doi.org/10.9744/jak.1.2.pp.%2084-102

PENDEKATAN INTEGRASI DENGAN BASIS BIAYA ELEMENTER: ALTERNATIF PENGAKUAN PENDAPATAN DALAM KONSTRUKSI JANGKA PANJANG

I Made Narsa

Abstract


Profit is one of any indicator that used for performance evaluation of management. For fair presentation of revenue as important variable, the accurate measurement method needed. We must be sure that the revenue recognition and matching principle were follow. Revenue recognition for long term construction usually uses the percentage of completion method with two approaches, like physical approach and cost approach. Unfortunately, both physical approach and cost approach include seriously disadvantages. The effect of this disadvantages, that the profit as performance indicators were bias or distorted. What are disadvantages that exist in the percentage of completion method? Is the integration approach more accurate and can eliminate the disadvantages of the old one, so the revenue for the current period more accurate, fair and realistically?.


Abstract in Bahasa Indonesia :

Laba adalah salah satu indikator yang acapkali dipergunakan sebagai dasar untuk mengukur keberhasilan seorang manajer. Oleh karena itu salah satu faktor pembentuk laba yaitu pendapatan harus diukur dengan wajar, dan harus dipastikan telah mengikuti prinsip-prinsip pengakuan pendapatan dan penandingan. Dalam pengakuan pendapatan untuk perusahaan konstruksi jangka panjang, penggunaan mentode persentase penyelesaian konvensional baik pendekatan fisik maupun biaya, ternyata mengandung kelemahan yang cukup serius, terutama jika dikaitkan dengan prinsip-prinsip pengakuan pendapatan dan penandingan. Akibatnya laba sebagai ukuran kinerja menjadi bias. Kelemahan-kelemahan apa saja yang terdapat dalam metode tersebut? Apakah pendekatan integratif dapat menutupi kelemahan-kelemahan tersebut, sehingga pendapatan yang diakui pada periode berjalan lebih realistis untuk mencerminkan kinerja yang sesungguhnya?

Kata kunci: prinsip pengakuan pendapatan, prinsip penandingan, persentase penyelesaian dan pendekatan integrasi

Keywords


revenue recognition principle, matching principle, percentage of completion and integration approach.

Full Text:

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DOI: https://doi.org/10.9744/jak.1.2.pp.%2084-102



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©All right reserved 2018. Jurnal Akuntansi dan Keuangan, ISSN: 1411-0288, e-ISSN: 2338-8137

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