Mei, Laras and Kustiningsih, Nanik and Firdaus, Rizalnur (2021) ANALISIS AKUNTANSI PERSEDIAAN PERUSAHAAN MANUFAKTUR MENURUT PSAK NO 14 PADA PT AGUNG BUMI AGRO. Arthavidya Jurnal Ilmiah Ekonomi, 23 (1). pp. 108-126. ISSN 2579-6070
![[img]](http://repository.stiemahardhika.ac.id/style/images/fileicons/text.png) |
Text
8. Analisis Akuntansi Persediaan Perusahaan Manufaktur Menurut Psak No 14 Pada PT. Agung Bumi Agro.pdf Download (231kB) |
|
Text
Peer 8 Analisis Akuntansi Persediaan Perusahaan Manufaktur Menurut Psak No 14 Pada PT. Agung Bumi Agro.pdf Download (125kB) |
|
Text
Turnitin 8 analisis akuntansi persediaan perusahaan manufaktur menurut psak nomer 14 pada pt agung bumi agro.pdf Download (2MB) |
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.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Inventory; PSAK No 14, 2015 Revision; Inventory Valuation; Inventory Recording |
| Subjects: | Akuntansi |
| Depositing User: | Unnamed user with email lib.stiemahardhika@gmail.com |
| Date Deposited: | 19 Oct 2022 07:28 |
| Last Modified: | 19 Oct 2022 07:28 |
| URI: | http://repository.stiemahardhika.ac.id/id/eprint/2904 |
Actions (login required)
 |
View Item |