Analisis Akuntansi Persediaan pada PT Inkenas Agung terhadap PSAK No 14
DOI:
https://doi.org/10.31004/jptam.v8i1.13182Keywords:
Akuntansi, Persediaan, PSAK No. 14Abstract
Penelitian ini bertujuan untuk menganalisis akuntansi persediaan pada PT Inkenas Agung terhadap PSAK No. 14 selama periode Desember 2020 sampai dengan Februari 2021 . Persediaan berpengaruh dalam perhitungan harga pokok penjualan untuk menghasilkan laba kotor. Metode Penelitian yang digunakan merupakan kualitatif deskriptif, dimana data yang digunakan berupa kartu stock bahan baku, kartu stock barang jadi dan laporan laba rugi. Hasil penelitian persediaan PT Inkenas Agung sesuai dengan PSAK No. 14, perusahaan telah mencerminkan praktek terbaik dengan menerapkan metode pencatatan periodik, metode penilaian FIFO dan pengungkapan persediaan melalui laporan laba rugi.
References
Hermawan, Sigit and Mariyanti, Eny and Biduri, Sarwenda. (2018). PENGANTAR AKUNTANSI 2 DILENGKAPI PEMBAHASAN IFRS. Sidoarjo: Indomedia Pustaka.
https://accounting.binus.ac.id/2017/08/30/psak-14-penyesuaian-2014-persediaan/
https://www.djkn.kemenkeu.go.id/artikel/baca/12773/Memahami-Metode-Penelitian-Kualitatif.html
Samryn, L.M. (2019). Pengantar Akuntansi:Buku 2 Metode Akuntansi untuk Elemen Laporan Keuangan Diperkaya Dengan Perspektif IFRS & Perbankan. Depok: Rajawali Pers.
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Published
25-01-2024
How to Cite
Hardianti, Y. N., Fitrawansyah, F., & Riyanto, D. (2024). Analisis Akuntansi Persediaan pada PT Inkenas Agung terhadap PSAK No 14. Jurnal Pendidikan Tambusai, 8(1), 5160–5170. https://doi.org/10.31004/jptam.v8i1.13182
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