Profit is one of any indicator that used for performance evaluation of management. For fair presentation of revenue as important variable, the accurate measurement method needed. We must be sure that the revenue recognition and matching principle were follow. Revenue recognition for long term construction usually uses the percentage of completion method with two approaches, like physical approach and cost approach. Unfortunately, both physical approach and cost approach include seriously disadvantages. The effect of this disadvantages, that the profit as performance indicators were bias or distorted. What are disadvantages that exist in the percentage of completion method? Is the integration approach more accurate and can eliminate the disadvantages of the old one, so the revenue for the current period more accurate, fair and realistically?.