ANALISIS PERLAKUAN AKUNTANSI TERHADAP BANK GARANSI PADA PT CAKRA SUMBER MAKMUR

Hidayah, Nurul (2014) ANALISIS PERLAKUAN AKUNTANSI TERHADAP BANK GARANSI PADA PT CAKRA SUMBER MAKMUR. D3 thesis, Universitas Negeri Jakarta.

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Abstract

NURUL HIDAYAH. 2011. 8323118255. Analisis Perlakuan Akuntansi terhadap Bank Garansi pada PT. Cakra Sumber Makmur. Program Studi D III Akuntansi. Fakultas Ekonomi.Universitas Negeri Jakarta. Bank Guarantee is needed in terms of the bidding process. Each contractor is required to submit a bank guarantee to the owner that the contractor bid or tender implementers can work for tenders in accordance with the agreement and implementing the tender does not break a promise or withdrew from the tender being lived. Accounting treatment of bank guarantees applied by construction companies is very important, given that the main source of income tendering the construction services company. The purpose of this study was to: (1) determine the accounting treatment applied by Cakra Sumber Makmur Company for bank guarantees, and (2) determine the correspondence between the accounting treatment applied for bank guarantees with PSAK 57. The method of research using qualitative descriptive methods, ie data is expressed in the form of words and sentences. The data used is a journal, a cash flow statement, and balance sheet of Cakra Sumber Makmur Company. The data collection technique is the observation. The results showed that the discrepancy between the accounting treatment in the listing that is applied by a bank guarantee Cakra Sumber Makmur Company with Statement of Financial Accounting Standards (SFAS) 57 on provisions, contingent liabilities and contigent.

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