Penerapan Metode Proper Matching Pada Perusahaan Kontraktor

  • Jeanne Asteria Wawolangi Universitas Katolik Darma Cendika
  • Deograsias Yoseph Yustinianus Ferdinand Universitas Katolik Darma Cendika
Keywords: revenue ; completion percentage ; proper matching

Abstract

The purpose of this study is to evaluate the methods used in the recognition of construction contract revenue and to apply the proper matching method to
contractor companies. The object of research is the construction project of smallscale houses and shophouses carried out by the Baron Residence construction
company located in Magetan, East Java. This research is classified as qualitative research. From the results of the study, it is known that the company recognizes
revenue using the percentage method of physical progress completion, so that it is not in accordance with the matching principle, namely the income that occurs in a period is compared with the costs incurred to earn income in the same period. The solution given is for the company to use the cost to cost percentage
completion method, so that the income received is in accordance with the physical building. This is useful in presenting accurate information in making decisions
and fulfilling the principle of reliability, which is one of the characteristics of financial statements.

Author Biographies

Jeanne Asteria Wawolangi, Universitas Katolik Darma Cendika

Program Studi Akuntansi-Fakultas Ekonomi, Jalan Dr. Ir. H. Soekarno 201, Surabaya

Deograsias Yoseph Yustinianus Ferdinand, Universitas Katolik Darma Cendika

Program Studi Manajemen-Fakultas Ekonomi, Jalan Dr. Ir. H. Soekarno 201, Surabaya

Published
2020-07-31
How to Cite
Wawolangi, J., & Ferdinand, D. (2020). Penerapan Metode Proper Matching Pada Perusahaan Kontraktor. BIP’s JURNAL BISNIS PERSPEKTIF, 12(2), Hal. 135 - 148. Retrieved from http://jurnal.ukdc.ac.id/index.php/BIP/article/view/100
Section
Articles