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ABSTRAKLaporan magang ini membahas cara pengakuan pendapatan atas pekerjaan
directional drilling PT QH. Selain itu dibahas pula mengenai kolektibilitas atas
piutang yang timbul terkait dengan pendapatan tersebut. Pengakuan pendapatan
yang diterapkan oleh PT QH dikaitkan dengan PSAK 23 dan 34. Untuk
kolektibilitas piutang atas pendapatan dari pekerjaan directional drilling dikaitkan
dengan perhitungan collection period. Hasil laporan magang ini menunjukkan
bahwa PT QH perlu melakukan perbaikan agar pendapatan dapat diakui pada
periode yang sama dengan periode di mana persentase tertentu pekerjaan
directional drilling telah diselesaikan dan kolektibilitas piutang yang sudah baik
harus dipertahankan.
ABSTRACTThis internship report discusses revenue recognition of directional drilling in PT
QH. It also discusses the collectibility of receivables that arise related to
directional drilling revenue. Revenue recognition applied by PT QH associated
with PSAK 23 and 34. Collectibility of receivables from directional drilling
revenue associated with calculation of collection period. The results of this
internship report show that PT QH need to make improvements so revenue can be
recognized in the same period with the period in which a certain percentage of
directional drilling activity has been completed and collectibility of receivables that have been good should be maintained., This internship report discusses revenue recognition of directional drilling in PT
QH. It also discusses the collectibility of receivables that arise related to
directional drilling revenue. Revenue recognition applied by PT QH associated
with PSAK 23 and 34. Collectibility of receivables from directional drilling
revenue associated with calculation of collection period. The results of this
internship report show that PT QH need to make improvements so revenue can be
recognized in the same period with the period in which a certain percentage of
directional drilling activity has been completed and collectibility of receivables that have been good should be maintained.]
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