ANALISIS PENGAKUAN PENDAPATAN KONTRAK KONSTRUKSI BERDASARKAN PSAK 34 PADA CV PRIMADONNA DI KECAMATAN MASAMBA KABUPATEN LUWU UTARA
Intention of research is serving turn by the last task calls thesis. This study was conducted in july to ceptember 2015, in regency of Luwu Utara given CV Primadonna. In analysis comparatives method. Most companies aim to maximize profit or gain. Income (profit) is the difference between the amount received from customers for goods or services produced by the amount spent to buy natural resources to produce goods or services. Therefore, one element of which is related to the size of the profit generating companies is revenue. Revenue should be measured with a reasonable and must be ascertained in accordance with the revenue recognition and principles - principles of Statement of Financial Accounting Standards. CV Primadonna using the completed contract method for all projects undertaken, be it short-term projects and long-term project completion time more than one accounting period. Revenue recognition method used by the company is not in accordance with the applicable accounting standards SFAS No. 34 of construction services for companies using the completed contract method, where the method should be used only for short-term projects. Companies should use the percentage of completion method for long-term projects that fit under SFAS No.. 34 on construction services.