EVALUASI PENERAPAN PERLAKUAN AKUNTANSI KONTRAK KONSTRUKSI PADA PT. SWADHARMA PROPERTINDO PERIODE 2018-2019

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Katmita Dias Putri
Yumniati Agustina

Abstract

This study aims to evaluate the accounting treatment of construction contracts at PT. Swadharama Propertindo for the 2018-2019 period uses input measures of a cost-to-cost basis method and by using output units-of-delivery method based on invoices issued. This research is a qualitative descriptive study with library research methods and field research that includes observations, interviews, documentation, and joint (triangulation). Data analysis techniques used in the study were before and during the field of the Miles and Huberman model. The results of this study are related to the application of accounting treatment to construction contracts at PT. Swadharma Propertindo is the recognition, measurement, presentation and disclosure of income and construction costs have a difference between the size of the input and the size of the output. The size of the input has a higher effect on profitability, because income is recognized based on the proportion of costs incurred compared to the total estimated cost (cost-to-cost basis method). Whereas the size of output has a lower effect on profitability because income is recognized along with the issuance of bills and the Work Inspection Minutes that show the level of completion of a physical portion of a contract (output size).

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