Penetapan Laba Konstruksi pada PT. (Persero) Waskita Karya Cabang Medan

Abstract

Kesimpulan Berdasarkan hasil analisis dan evaluasi pada bab terdahulu, maka pada bab ini penulis memberikan kesimpulan sebagai berikut 1. Metode pengakuan dan pe ngukuran penghasilan, dalam hal ini digunakan konsep persentase penyelesaian (percentage of completed method) : metode ini termuat dalam teori, sebagai salah satu bentuk yang umum digunakan perusahaan jasa kontraktor. 2. Unsur-unsur penghasilan perusahaan diklasifikasikan atas tiga golongan, yaitu a. Penghasilan karya b .Penghasilan karya tambahan c .Penghasilan sarnpingan (lain- lain). 3 .Penentuan dan pengakuan beban dicatat berdasarkan bukti yang relevan, sah dan autentik serta dipertanggungjawabkan oleh pusat pertanggungjawaban beban yang telah ditetapkan. Besar beban dicatat atau diakui sebesar jumlah yang tertera dalam bukti tersebut. 4. Perhitungan beban bunga yang dilakukan oleh perusahaan atas dasar selisih dropping kas dan termin cair. Conclusion Based on the results of the analysis and evaluation in chapter previously, in this chapter the author provides the following conclusions 1. Methods for recognizing and measuring income, in In this case, the concept of percentage of completion (percentage of completed method) is used: this method is included in theory, as one of the forms commonly used by contractor service companies. 2. Elements of company income are classified into three groups, namely a. Work income b .Income from additional work c. Side income (others). 3. The determination and recognition of burdens is recorded based on relevant, valid and authentic evidence and is accounted for by the established burden responsibility center. The amount of the expense is recorded or recognized at the amount stated in the evidence. 4. Calculation of interest expense carried out by the company based on the difference between cash dropping and liquid terms.