Pengakuan Pendapatan Dalam Bisnis Jasa Kontraktor

Abstract

This research aims to investigate revenue recognition methods commonly used in contractor services businesses, with a focus on the percentage of completion approach. Through literature analysis and case studies, this research explores the advantages and challenges associated with using this approach in the context of contracting businesses. The research results provide valuable insights for practitioners and academics to understand the principles involved in revenue recognition in the contractor services industry.