[Laporan Magang] - Prosedur Pengakuan Pendapatan Jasa Konstruksi pada PT. Mura Mitra Sejati

Luthfiyah, Qonitatun (2024) [Laporan Magang] - Prosedur Pengakuan Pendapatan Jasa Konstruksi pada PT. Mura Mitra Sejati. STIE Tri Bhakti, Bekasi.

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Abstract

This Internship Report aims to find out the procedure for recognizing construction services revenue at PT Mura Mitra Sejati, analyze and find out the obstacles that occur in the revenue recognition process and their solutions. The data sources in this Internship Report are company profile, documents, data, and information from PT Mura Mitra Sejati employees. The methods used in making this Internship Report are interviews, observations, and literature studies. From the results of this Internship Report, it is known that revenue is recognized when Accounting has received an invoice receipt that has been signed by the Customer at the time of invoice exchange to be journalized and posted to the ledger and obstacles in revenue recognition, namely Loss of retention bills, incomplete physical documents at the time of invoice exchange which causes delays in revenue recognition, and loss of invoice receipts. The solution in overcoming these obstacles is to control retention, check and re-check before exchanging invoices, and archive invoice receipts directly into the bindex.

Item Type: Other
Uncontrolled Keywords / Kata Kunci: Revenue Recognition, Procedures, Constraints, Solutions.
Subjects: Akuntansi
Akuntansi > Akuntansi Keuangan
Prodi: S1 Akuntansi
Depositing User: Qonitatun Luthfiyah
Date Deposited: 15 Jul 2024 05:16
Last Modified: 15 Jul 2024 05:16
URI: http://repository.stietribhakti.ac.id/id/eprint/963

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