Analysis of the Implementation of PSAK 1 Concerning the Presentation of Financial Statements in Construction Companies in Indonesia

Dharu Harjuno; Dina Vitarani; Sri Raditiningsih; Rimi Gusliana Mais

doi:10.54443/sinomika.v3i5.2465

Authors

Dharu Harjuno Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta, Indonesia
Dina Vitarani Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta, Indonesia
Sri Raditiningsih Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta, Indonesia
Rimi Gusliana Mais Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta, Indonesia

DOI:

https://doi.org/10.54443/sinomika.v3i5.2465

Keywords:

PSAK 1, PT Adhi Karya (Persero) Tbk, Financial Statements

Abstract

This study examines the implementation of PSAK 1 in the financial statements of PT Adhi Karya (Persero) Tbk. It focuses on analyzing the structure and classification of key financial statement elements, including assets, liabilities, revenues, and expenses. Using a qualitative descriptive approach, this research employs content analysis of the company’s annual reports and financial statements. The findings indicate that PT Adhi Karya’s financial statements comply with PSAK 1 standards, including transparency, relevance, and comparability of financial data. However, challenges remain in managing high operating expenses, particularly in short-term liabilities, which require enhanced liquidity management strategies. The study recommends improving the disclosure of operating expenses, liquidity strategies, and the impact of long-term financing in the financial statement notes to support more informed decision-making by stakeholders.

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