Analisis Penerapan Akuntansi Persediaan berdasarkan SAK EMKM Bab 9 Tahun 2018 tentang Persediaan pada Persediaan Pakaian Merek Samase di It’s Moslem Store

Muhamad Fanny Sabirin 1 Danna Solihin 2, Umi Kulsum3

Abstract


The purpose of this study was to find out and analyze the compatibility of the application of 64inventory accounting on the Samase Brand Clothing store inventory at It’s Moslem Store with the application of inventory accounting based on SAK EMKM chapter 9, 2018 regarding inventory.

The theoretical basis in this research is SAK EMKM chapter 9, 2018 regarding inventory. SAK EMKM chapter 9 2018 regarding inventories describes the recognition, measurement, and reporting of inventories.

Data collection techniques were carried out by field research and library research. The analytical tool used ini this research is a comparative descriptive method.

Based on the calculation results, the hypothesis is accepted because the application of inventory accounting on the Samase Brand Clothing store inventory at It’s Moslem Store is not in accordance with the application of inventory accounting based on SAK EMKM chapter 9, 2018 regarding inventory.


Keywords


The Application of Inventory Accounting Based on SAK EMKM Chapter 9, 2018

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References


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DOI: https://doi.org/10.31293/jma.v14i1.8936

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