(Name Of Writer Of Nadira Basir), Final Title Duty of Applying Of Method Percentage of[is Solving of for construction company Pursuant to PSAK no. 34 at Real PT Tunas Teknik Sejati have place in Makassar ( Name Of Counsellor Of I: Mursalim Principle, S.E.,M.Com, Ak and Counsellor Of II: Drs. Samsul Bahri, M.Si).
Problem that happened at Real PT Tunas Teknik Sejati is not yet applied of correct method in confessing its earnings. Company still use contract method finish that is earnings confessed at the time of contract have been executed by where burden and earnings cannot be appraised clearly. Pursuant to PSAK no. 34 obliging percentage method of is solving of in confessing its earnings. This method give information which good for hitting wide of activity contract and performance during period.
This research represent research of case with quantitative approach and qualitative, to know how far company record-keeping of its transaction, and apply percentage method of is solving of pursuant to PSAK no. 34 at PT Tunas Teknik Sejati. Sample qualitative which is used consist of one long-range project which have been executed by company.
Result of this research indicate that method percentage of solution more is precise applied to the project of which is have duration to more than one period. Revenue recognition pursuant to contract method finish do not real situation mengambarkan to each;every its period. Method Contract Have confessed earnings, expense of, and profit at the time of that project have. Method Percentage of[is Solving of confessing earnings, expense of and obtained by profit is company as according to storey;level of is solving of project of in one accounting period.