Analisis Pengakuan Pendapatan dan Beban pada Perusahaan Jasa Konstruksi CV Berkat Bersama di Surabaya
DOI:
https://doi.org/10.30640/jumma45.v5i2.8144Keywords:
Accrual Basis, Cash Basis, Construction Services Company, Expense Recognition, PSAK 72Abstract
This study aims to analyze the implementation of revenue and expense recognition at CV Berkat Bersama in Surabaya and compare it with applicable Financial Accounting Standards, specifically PSAK 72 regarding Revenue from Contracts with Customers. CV Berkat Bersama is a construction services company handling residential development, school building, and renovation projects. This research employs a descriptive qualitative approach, using primary data collected through interviews and observations, as well as secondary data from financial statements and project contracts. The findings reveal that CV Berkat Bersama still applies cash-basis accounting for revenue and expense recognition, where revenue is recognized upon receipt of cash according to payment progress billing and expenses are recognized when cash is disbursed. The application of this method leads to unnatural fluctuations in reported revenue and net profit, failing to accurately reflect the actual progress of completion. In 2021, recognized revenue under the cash basis was IDR 4,917,000,000 compared to IDR 6,166,250,000 under the accrual basis, while in 2022, cash-basis revenue was IDR 3,628,000,000 compared to IDR 2,378,750,000 under the accrual basis. The adoption of the accrual basis method and alignment with PSAK 72 are recommended to ensure financial statements provide more relevant, reliable, and transparent financial position and performance information.
References
Alami, S. M., & Wijaya, S. (2025). Implementasi PSAK 115 dan pengaruhnya terhadap akurasi pelaporan pendapatan dalam laporan keuangan. Journal of Law, Administration, and Social Science. https://doi.org/10.54957/jolas.v5i6.1655
Aulia, T., et al. (2022). Pengaruh pemberian Tunkin terhadap kesejahteraan personel guna meningkatkan profesionalisme di Akademi Angkatan Laut. SAINTEK: Jurnal Sains Teknologi dan Profesi AAL, 15(2), 176–197. https://doi.org/10.59447/saintek.v15i2.100
Barutu, R. W., Siregar, E., Sihaloho, N. N., Lumbantobing, E. M., & Aruan, H. M. G. (2025). Konsep pendapatan dan beban. Economics and Digital Business Review. https://doi.org/10.37531/ecotal.v6i2.2717
Brata, M. A. W., Hasibuan, R. P., & Sembiring, R. P. (2023). Implementasi pengukuran nilai wajar pada pelaporan keuangan di Indonesia. ULIL ALBAB: Jurnal Ilmiah Multidisiplin, 2(7), 3223–3229. https://doi.org/10.56799/jim.v2i7.1905
Budi, P., Istanti, E., Daengs, G. S. A., Syafi'i, & Kusumo, B. (2023). Impact of social media marketing and brand awareness on purchase intention in coffee shop culinary in Surabaya. International Journal of Entrepreneurship and Business Development, 5(6), 968–977. https://doi.org/10.29138/ijebd.v6i5.2367
Damar, J., Pangerapan, S., & Mawikere, L. M. (2024). Analysis of revenue from contracts with customers in accordance with PSAK No. 72 at PT Hasjrat Multifinance Manado. Formosa Journal of Science and Technology, 3(7), 1623–1636. https://doi.org/10.55927/fjst.v3i7.10435
Dewi, I. K., et al. (2022). Peningkatan kinerja UMKM melalui pengelolaan keuangan. Jurnal Ekonomi Akuntansi, 23–36. https://doi.org/10.30996/jea17.v7i01.6551
Dewi, R., et al. (2020). Internal factor effects in forming the success of small businesses. Jurnal SINERGI UNITOMO, 10(1), 13–21. https://doi.org/10.25139/sng.v10i1.1463
Dewi, R., Zuhro, D., et al. (2024). Service design performance based on consumer preferences. International Journal of Economics and Management Sciences, 1(3), 142–160. https://doi.org/10.61132/ijems.v1i3.131
Firdaus, F., et al. (2021). Kualitas produk dan promosi dalam mempengaruhi keputusan konsumen menggunakan jasa penyewaan produk alat berat. Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis, 1(3), 76–82. https://doi.org/10.55606/jaem.v1i3.28
Hery. (2021). Analisis laporan keuangan. PT Grasindo.
Ikatan Akuntan Indonesia. (2023). Standar akuntansi keuangan. IAI.
Irianto, B. S. (2021). Kebijakan poros maritim dan strategi ekonomi serta keamanan laut. Jurnal Justiciabelen, 4(1), 1–10. https://doi.org/10.30587/justiciabelen.v4i1.2771
Istanti, E., et al. (2024). Service design performance based on consumer preferences. International Journal of Economics and Management Sciences, 1(3), 142–160. https://doi.org/10.61132/ijems.v1i3.131
Istanti, E., Kusumo, B., & I. N. (2020). Implementasi harga, kualitas pelayanan dan pembelian berulang pada penjualan produk gamis Afifathin. Ekonomika 45, 8(1), 1–10. https://doi.org/10.30640/ekonomika45.v8i1.180
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2022). Intermediate accounting (18th ed.). John Wiley & Sons.
Kristiawati, et al. (2019). Citra merek, persepsi harga dan nilai pelanggan terhadap keputusan pembelian pada Mini Market Indomaret Lontar Surabaya. Jurnal Ilmu Ekonomi dan Manajemen (JMM 17), 6(2), 27–36. https://doi.org/10.30996/jmm.v6i02.2994
Mahjudin, et al. (2025). Analysis of credit marketing strategy, lending procedures, and service quality on customer satisfaction of rural banks. Jurnal Ilmiah Manajemen Kesatuan, 13(4), 2659–2672. https://doi.org/10.37641/jimkes.v13i4.3296
Patmi, S., et al. (2025). Manajemen sumber daya manusia stratejik. Widina Media Utama.
Purba, B., et al. (2025). Teori ekonomi pendekatan klasik dan modern. Yayasan Kita Menulis.
Putri, N. T., & Sudradjat. (2022). Tinjauan atas pengakuan, pencatatan dan pelaporan pendapatan berdasarkan PSAK 72 pada PT ABC. Jurnal Aplikasi Bisnis Kesatuan. https://doi.org/10.37641/jabkes.v2i2.1496
Putri, R. S. K. N., & Sari, S. A. (2024). An examination of the application of PSAK-72 to the income statements of PT Bluebird Tbk. Jurnal Pijar, 3(1), 26–33.
Rahman, A., & Nurhayati, S. (2024). Analisis penyajian laporan keuangan berdasarkan PSAK 1 pada perusahaan jasa. Jurnal EMBA, 12(2), 112–123.
Ratuanik, P. K. F., Anggarani, D., & Hasan, K. (2024). Analisis implementasi pengakuan pendapatan dan biaya berdasarkan PSAK 72 pada perusahaan konstruksi. Jurnal Ekonomi Kreatif Indonesia. https://doi.org/10.61896/jeki.v2i1.33
Salim, G., et al. (2024). Ikan Nomei, Merdeka Belajar Kampus Merdeka.
Setiawan, A., Fransiska, D., & Yahya, R. F. (2023). Pengakuan pendapatan pada PT jasa konstruksi berdasarkan PSAK 72. Jurnal Akuntansi, Auditing dan Investasi.
Sholeh, A. A., et al. (2024). Kompensasi terhadap motivasi kerja karyawan pada PT Insolent Raya di Surabaya. Journal of Management and Creative Business, 2(1), 82–96. https://doi.org/10.30640/jmcbus.v2i1.2069
Soemantri, A. I., et al. (2020). Entrepreneurship orientation strategy, market orientation and its effect on business performance in MSMEs. Jurnal EKSPEKTRA Unitomo, 4(1), 1–10. https://doi.org/10.25139/ekt.v4i1.2163
Sutopo, et al. (2021). Peranan prinsip konsistensi dalam metode pengakuan pendapatan terhadap laporan laba rugi pada PT INDO ZINC DIECASTING di Gresik. Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis, 1(3), 83–92. https://doi.org/10.55606/jaem.v1i3.33
Warren, C. S., Reeve, J. M., & Duchac, J. (2023). Financial accounting (16th ed.). Cengage Learning.
Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2022). Financial accounting (11th ed.). Wiley.
Wulandari, T., Saputri, N. A., Laili, R. F., Fitriani, S. N., & Mustoffa, A. F. (2023). Pengakuan dan pengukuran pendapatan berdasarkan PSAK No. 23. Jurnal Bina Akuntansi, 10(1), 257–267. https://doi.org/10.52859/jba.v10i1.340
Zuhro, D., et al. (2024). Impact of measurement of service quality using the SERVQUAL method. Digital Innovation: International Journal of Management, 1(3), 94–114. https://doi.org/10.61132/digitalinnovation.v1i3.34
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Nanda Amelia Prakusya, Sutini Sutini
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
