Analisis Penerapan PSAK No.14 Persediaan terhadap Pencatatan dan Penilaian Persediaan Perusahaan Produksi Sepatu

Nur Izzati; Srie Hendraliany; Rieke Gia Fauziah

doi:10.58431/jumpa.v18i1.283

Nur Izzati Sekolah Tinggi Ilmu Ekonomi Wibawa Karta Raharja
Srie Hendraliany Sekolah Tinggi Ilmu Ekonomi Wibawa Karta Raharja
Rieke Gia Fauziah Sekolah Tinggi Ilmu Ekonomi Wibawa Karta Raharja

DOI: https://doi.org/10.58431/jumpa.v18i1.283

Abstract

Data collection is done through observation, documentation about the object of research. The data analysis process begins with reviewing all available data sourced from observations. From the research results, it was found that PT YC TEC INDONESIA uses a computerized perpetual inventory recording method. This is indicated by recording all transactions, both purchases and sales, in the journal. While the inventory valuation method uses the average method. However, PT YC TEC INDONESIA does not have a stock card for its inventory, so the valuation is less than optimal. In general, the recording and valuation of inventory at PT YC TEC INDONESIA is in accordance with PSAK 14. The company needs to make an inventory card for its inventory. Because it aims to control the flow of goods in and out. For inventory valuation, PT YC TEC INDONESIA uses the First In First Out (FIFO) method. Because this method results in a lower inventory value than the previous method..

Keywords : Inventory listing methods, inventory assessment methods, SFAS number.14.

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