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ANALISIS PENERAPAN PERNYATAAN

STANDAR AKUNTANSI NO. 44 AKTIVITAS


PENGEMBANGAN REAL ESTAT PADA PD
WALET EMAS PALEMBANG

PROPOSAL SKRIPSI

Disusun Oleh :

Yusnita

14420061

PROGRAM STUDI AKUNTANSI

UNIVERSITAS SJAKHYAKIRTI

FAKULTAS EKONOMI

PALEMBANG

TAHUN 2018
DAFTAR ISI

HALAMAN JUDUL.................................................................................... i

SURAT PERNYATAAN............................................................................. ii

HALAMAN PERSETUJUAN..................................................................... iii

HALAMAN PENGESAHAN...................................................................... iv

BAB 1 PENDAHULUAN............................................................................1

I. PENDAHULUAN.....................................................................................1

1.1 Latar Belakang............................................................................1

1.2 Identifikasi Masalah...................................................................4

1.3 Pembatasan Masalah..................................................................4

1.5 Tujuan Penelitian.......................................................................5

1.6 Kegunaan Penelitian..................................................................5

II. TINJAUAN PUSTAKA

2.1 Pengertian Akuntansi...................................................................6

2.2 Landasan Teori.............................................................................11

2.2.1 Pengertian Akuntansi Aktivitas Pengembangan Real Estat


Menurut PSAK No. 44...........................................................11

2.2.2 Unsur-unsur Biaya Pengembangan Proyek Real Estat.............15

2.2.2.1 Beban Langsung........................................................16


2.2.2.2 Beban Tidak Langsung (Periodik dan Alokasi)
2.2.2.3 Biaya yang secara Langsung Berhubungan dengan Proyek
2.2.2.4 Biaya yang secara Langsung Berhubungan dengan Proyek
2.2.2.5 Biaya pinjaman.............................................................23
2.2.2.6 Penyisihan dan Alokasi.................................................24
2.2.2.7 BiayaPenjualan..............................................................24
2.2.2.8 BiayaPenjualan..............................................................25
2.2.2.9 Perlakuan Akuntansi Untuk Hal-hal Khusus.................25
2.2.3 Pengakuan Pendapatan

2.2.3.1 Metode Akrual Penuh (full Accrual penuh)..................34

2.2.3.2 Metode Deposit (Deposit Method)................................38

2.2.4 Penyajian dan Pengungkapan.......................................................40

2.2.4.1 Penyajian.......................................................................40

2.2.4.2 Pengungkapan............................................................... 41

III. METHODOLOGI PENELITIAN

3.1 DESAIN PENELITIAN...........................................................43

3.2 DEFINISI KONSEP DAN OPERASIONAL VARIABEL......43

3.2.1 DEFINISI KONSEP.....................................................43

3.2.2 OPERASIONAL VARIABEL.....................................43

3.3 POPULASI DAN SAMPEL....................................................44

3.3.1 POPULASI..................................................................44

3.3.2 SAMPEL......................................................................44

3.4 UNIT ANALISIS.....................................................................44

3.5 DATA DAN TEKNIK PENGUMPULAN DATA..................44

3.5.1 DATA...........................................................................44
3.5.2 TEKNIK ANALISIS DATA.........................................45

DAFTAR PUSTAKA....................................................................................46