Analisis Penerapan Akuntansi Pengakuan Pendapatan Pada Perusahaan Properti “PT. Rojoland Indonesia Build”

  • Firdatuz Zuhriyah STIE Widya Gama Lumajang
  • M. Yahdi STIE Widya Gama Lumajang
  • Ratna Wijayanti DP STIE Widya Gama Lumajang
Keywords: income, revenue recognition


This research was conducted at PT. Rojoland Indonesia Build which is one of the real estate company companies engaged in real estate or managing the field of housing development, land lots and, development (contractor). The object of this research is revenue recognition of PT. Rojoland Indonesia Build.This study aims to compare the application of income at PT. Rojoland Indonesia Build with the application of revenue in accordance with PSAK No. 44. The research method used is qualitative research, the type of data used is secondary data. The method used in recording income at PT. Rojoland Indonesia Build namely using cash basic . The results showed that the financial statements of PT. Rojoland Indonesia Build in recognition of income accounting is still not in accordance with PSAK No. 44 . Revenues in the reported financial Reports l prepared using cash basic can not show an event in the past that still has an influence on assessing the financial statements in the future or subsequent accounting periods. As a result cash basic method it does not produce a financial report that can present in an aggregate amount of revenues relating to the proper manner and basis of comparison.


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