Rancang Bangun Sistem Informasi Pengakuan Pendapatan Dengan Metode Persentase Penyelesaian Pekerjaan Pada PT. Jaya Darmabakti Arthagraha
Abstract: PT. Jaya Darmabakti
Arthagraha (JDA) is a company engaged in construction services Mechanical
Electrical (ME). In general the projects it undertakes a project worth more
than ten billion and the project implementation period of more than one year.
Current conditions, PT. Jaya Darmabakti Arthagraha is the process of recording
the recognition of revenue based on the progress of projects in the company
still has not done. During this time, the recording of revenues are recorded
based on terms of income and expense are recorded based on exit / entry of
project costs, so profit / loss is based on the actual terms of income and
expenses to the project. To overcome these problems, we need an information
system that generates a revenue recognition by percentage of completion method
of work. From the results of information systems, will be a calculation of
revenue recognition based on project progress using the percentage of
completion of the work. From the test results and evaluation, has generated an
information system revenue recognition percentage of completion method of work
that is integrated with project planning in the company, so when planning the
project has included planning of revenue recognition.
Penulis: Hienny Wardhani,
Mochammad Arifin, Henry Bambang Setyawan
Kode Jurnal: jptkomputerdd150162