Penerapan Standar AkuntansiKeuangan No.34 Dalam Pengakuan dan Pengukuran Pendapatan Usaha Jasa Konstruksi Pada PT. Bintang Angkasa Megantara Medan.

Profit is one of any indicator that used for performance evaluation of thefirm. For fair presentation of revenue as important variable, the accuratemeasurement method needed and we must be sure that revenue recognitionsuitable to revenue recognition principles and Financial Accounting Standard orGeneral Accepted Accounting Principles (GAAP). At the contractor firm, revenuerecognition for long term construction usually uses the percentage of completionmethod and the approaches which used are physical approach and cost approachto count the percentage of completion.According the result of writer’s examination, has been to knew that PT.Bintang Angkasa Megantara uses the percentage of completion method for all ofthe project that worked, there is the long term construction or short termconstruction that complete on one year. And to count how the percentage ofcompletion, the firm use the engineer method that made by technic department.Based on the finding above, it is important to give information of clear andexact in application of PSAK No.34 to the company in order to arrange thefinancial statement and their understanding about revenue recognition andmeasurement method that used of their management company.