Date: 23-11-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

Analisis Pengakuan Pendapatan dan Biaya Pada Perusahaan Developer dan Properti (Studi Kasus pada Developer X di Kota Malang, Jawa Timur)

Author Danik Indriastuti Surya Ningrum
Category Akuntansi Keuangan dan Auditing


The purpose of this research was to determine the application of the company revenue and cost recognition method in accordance with the assumption of financial accounting standarts referred to in SFAS No. 44 about accounting for real estate development. The analysis data method is descriptive qualitative that analised the reality based on the fact and compared with the theory of accounting that conclusion can be drawn on the settlement of the problem. Based on the observation and analysis of financial data from Developer "X, it can be concluded that: 1) Developer" X using the full accrual method and the deposit method in the recognition of revenue and cost. But in its application is still lacking in accordance with SFAS 44, Accounting for Real Estate Development. 2) Developer "X does not allocate and capitalizes costs directly related to the activity of real estate development and project costs not directly related to several real estate projects, the development cost of the project is still recognized as inventory. 3) In the report the realization of the project entity does not present a statement of the cost of the project separately but are presented in the income statement. 4) The cost of development projects such as the cost of field workers and supervisors salary of Rp 550 207 282, amounting Rp.2.537.615 photocopy fees, stamp duty amounting Rp.6.399.900, as well as project cost of Rp. 117 064 358 over four years was allocated to the operational costs. These costs should have been allocated and capitalized to the development cost of the project. 5) The income statement format used still referred to SFAS NO.1 (revised 2009). Should have been presented in accordance with SFAS NO.1 (revised 2013) Presentation of Financial Statements. 6) There are differences in the recognition of revenues and cost on real estate development activities between researchers and entities that cause differences in the recognition of gross profit in the current period. Recognizes the gross profit in 2012 amounted to Rp. 1352519557, 2013 amounted Rp.7.006.732.140, 2014 and 2015 amounted Rp.9.665.044.391 of Rp.11.360.906.667. While the researchers acknowledge gross profit in 2012 amounted to Rp. 1,349,918,831.11 in 2013 amounted Rp.6.064.665.340, 2014 and 2015 amounted Rp.3.564.043.875,56 of Rp.1.702.911.627 after calculating based on SFAS No 44: Accounting for Real Estate Development.