Analisis Pencatatan dan Penilaian Persediaan Barang Dagang Berdasarkan PSAK No.14 Pada PT Hygea Sumber Bintang Samarinda

Abstract

The purpose of this study was to identify and analyze the recording and valuation of merchandise inventory of PT Hygea Sumber Bintang Samarinda based on the Statement of Financial Accounting Standards (PSAK) No.14. This analysis was carried out using the Comparative Method. The comparative method is a method that compares to find similarities and differences that exist in PT Hygea Sumber Bintang Samarinda with the standards in PSAK No.14

Based on the results of research that researchers have conducted at PT Hygea Sumber Bintang Samarinda, it shows that PT Hygea Sumber Bintang is in accordance with PSAK No. 14 in its recording because it has used perspective recording which shows that there is recording of incoming and outgoing transactions every time there is a transaction and in assessing its inventory it is in accordance with PSAK No. 14 uses the FEFO (First Expired First Out) method or what is usually called the FIFO (First In First Out) method so that the goods in the warehouse are goods that are suitable for sale either from the packaging or expired. Based on the description above, the hypothesis in this study is that the recording and valuation of PT Hygea Sumber Bintang merchandise inventory is not in accordance with PSAK No.14.