ANALISIS AKUNTANSI PERSEDIAAN PERUSAHAAN MANUFAKTUR MENURUT PSAK NO 14 PADA PT AGUNG BUMI AGRO

  • Laras Mei
  • Nanik Kustiningsih
  • Rizalnur Firdaus

Abstract

Abstract Inventory is one of the important things for a company, this is
because most of the assets owned by the company are located on the
inventory account side. For trading and manufacturing companies,
inventory can be said to be the life or heart of the business, because the
company's main business activity comes from the availability of inventory
stocks. Therefore, the application of inventory accounting in
manufacturing companies is necessary to avoid the occurrence of Over
Stock (OS) or Out Of Stock (OOS). The purpose of research at PT Agung
Bumi Agro is to find out whether the application of PT Agung Bumi Agro's
inventory accounting is in accordance with PSAK No. 14 Revised of 2015.
This research was conducted by comparing the process of implementing
PT Agung Bumi Agro's inventory accounting with the applicable
provisions of PSAK No. 14 Revision of 2015. The results obtained in this
study explain that the inventory accounting income at PT Agung Bumi
Agro is good in terms of inventory definition, inventory measurement,
recognition as expense and disclosure of inventories have been
implemented in accordance with PSAK No. 14, 2015 Revision.
Keywords : Inventory; PSAK No 14, 2015 Revision; Inventory
Valuation; Inventory Recording

Published
2021-03-01
Section
Articles