Evaluasi pengakuan pendapatan drilling service pada PT QH (perusahaan directional drilling) = The evaluation of drilling service revenue recognition in PT QH (directional drilling company) / Ninda Ayu Hapsari
Ninda Ayu Hapsari;
Kurnia Irwansyah Rais, supervisor; Dwi Hartanti, examiner; Heru Sudarisman, examiner
([Publisher not identified]
, 2015)
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[ABSTRAK Laporan magang ini membahas cara pengakuan pendapatan atas pekerjaandirectional drilling PT QH. Selain itu dibahas pula mengenai kolektibilitas ataspiutang yang timbul terkait dengan pendapatan tersebut. Pengakuan pendapatanyang diterapkan oleh PT QH dikaitkan dengan PSAK 23 dan 34. Untukkolektibilitas piutang atas pendapatan dari pekerjaan directional drilling dikaitkandengan perhitungan collection period. Hasil laporan magang ini menunjukkanbahwa PT QH perlu melakukan perbaikan agar pendapatan dapat diakui padaperiode yang sama dengan periode di mana persentase tertentu pekerjaandirectional drilling telah diselesaikan dan kolektibilitas piutang yang sudah baik harus dipertahankan. ABSTRACT This internship report discusses revenue recognition of directional drilling in PTQH. It also discusses the collectibility of receivables that arise related todirectional drilling revenue. Revenue recognition applied by PT QH associatedwith PSAK 23 and 34. Collectibility of receivables from directional drillingrevenue associated with calculation of collection period. The results of thisinternship report show that PT QH need to make improvements so revenue can berecognized in the same period with the period in which a certain percentage ofdirectional 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 PTQH. It also discusses the collectibility of receivables that arise related todirectional drilling revenue. Revenue recognition applied by PT QH associatedwith PSAK 23 and 34. Collectibility of receivables from directional drillingrevenue associated with calculation of collection period. The results of thisinternship report show that PT QH need to make improvements so revenue can berecognized in the same period with the period in which a certain percentage ofdirectional drilling activity has been completed and collectibility of receivables that have been good should be maintained.] |
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No. Panggil : | TA-Pdf |
Entri utama-Nama orang : | |
Entri tambahan-Nama orang : | |
Entri tambahan-Nama badan : | |
Subjek : | |
Penerbitan : | [Place of publication not identified]: [Publisher not identified], 2015 |
Program Studi : |
Bahasa : | ind |
Sumber Pengatalogan : | LibUI ind rda |
Tipe Konten : | text |
Tipe Media : | unmediated ; computer |
Tipe Carrier : | volume ; online resource |
Deskripsi Fisik : | xi, 54 pages : illustration ; 28 cm |
Naskah Ringkas : | |
Lembaga Pemilik : | Universitas Indonesia |
Lokasi : | Perpustakaan UI, Lantai 3 |
No. Panggil | No. Barkod | Ketersediaan |
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TA-Pdf | 16-17-351731910 | TERSEDIA |
Ulasan: |
Tidak ada ulasan pada koleksi ini: 20416308 |