[Pendapatan bidang jasa konstruksi merupakan pendapatan yang berasal dariaktivitas konstruksi yang dilakukan oleh kontraktor berdasarkan kontrak yangdiberikan oleh pemberi kerja. Terdapat beberapa metode yang digunakan untukmenghitung jumlah pendapatan yang dapat diakui oleh kontraktor. Metodepengakuan pendapatan yang digunakan oleh PT ABC Indonesia adalah metodepersentase penyelesaian. Laporan magang ini berisi tentang proses audit yangdilakukan oleh penulis atas akun pendapatan PT ABC Indonesia untukmemastikan bahwa pendapatan yang diakui oleh PT ABC Indonesia telahdisajikan secara wajar dan sesuai dengan PSAK 34 mengenai Kontrak Konstruksi.;Revenue from construction contract is obtained from construction activity done bycontractor based on contract given by client. There are some methods to calculatethe amount of revenue recognized by contractor. PT ABC Indonesia usespercentage-of-completion method to recognize its revenue. This internship reportcontains audit process of construction revenue done by the writer to ensure thatconstruction revenue recognized by PT ABC Indonesia is fairly presented and hasbeen recorded based on PSAK 34 accounting standard about ConstructionContract., Revenue from construction contract is obtained from construction activity done bycontractor based on contract given by client. There are some methods to calculatethe amount of revenue recognized by contractor. PT ABC Indonesia usespercentage-of-completion method to recognize its revenue. This internship reportcontains audit process of construction revenue done by the writer to ensure thatconstruction revenue recognized by PT ABC Indonesia is fairly presented and hasbeen recorded based on PSAK 34 accounting standard about ConstructionContract.]