ANALISIS PENGUKURAN PERSEDIAAN DAN PENYAJIANNYA DALAM LAPORAN KEUANGAN

Abstract

Inventory in accounting shows the value of an item produced for sale
or consumed and the value of an item purchased for sale. There are many
methods used to make inventory measurements or assessments. However, this
study focuses on a review of how to measure inventory values based on the First
Entry First (MPKP) or First In First Out (FIFO) method, the Last Enter First
Out (MTKP) or Last In First Out (LIFO) method, the Average Method ,
Identification Method and review whether the use of the method produces
different final inventory quantities. In this study also discussed the effects on
income that can be followed by presentation in financial statements. The
financial statements intended in this study are limited to income reports or Net
Profit
The results showed that the measurement of inventory cost based on
the cost flow method using the FIFO, LIFO method, Simple Average, Weighted
Average and Special Cost Method displays the different final inventory values,
as well as the measurement method. impact on the presentation of income
statements.
FIFO produces the smallest HPP so that the highest net income and
tax. LIFO produces the largest HPP so that it produces low net income and
taxes. The simple and weighted average method produces a difference in costs
that are not so significant, but both differ in the way they are calculated. The
special identification method ranks second in profit. This finding shows that
companies (managers) need to know the selection of inventory valuation
methods used and their effect on earnings.