ANALISIS PENERAPAN AKUNTANSI PERSEDIAAN BERDASARKAN PSAK NO. 14 PADA PT. RAHMAT SHOFA MARWAH DI DESA JONGKANG KECAMATAN LOA KULU

Abstract

The objectives to be achieved in this research are to know and analyze the recording, valuation and disclosure of merchandise inventory of PT. Rahmat Shofa Marwah Samarinda in accordance with inventory accounting based on Statement of Financial Accounting Standards (PSAK) No. 14.

The theoretical basis used is the theoretical basis concerning financial accounting, inventory, valuation, acquisition, presentation and (PSAK) No. 14. The analytical tool used in this study is to compare the statement (PSAK) No. 14 with PT. Rahmat Shofa Marwah Samarinda.

The results of the analysis of this study can be concluded that the recording of merchandise inventory at PT. Rahmat Shofa Marwah Samarinda has complied with the Financial Accounting Statement (PSAK) No. 14 regarding inventories where the company has used the perpetual method in its recording so that the hypothesis is rejected while the valuation and disclosure of merchandise inventory at PT. Rahmat Shofa Marwah Samarinda is not appropriate based on the Financial Accounting Statement (PSAK) No. 14 regarding inventory so that the hypothesis is accepted.