Penerapan PSAK 14 (Revisi 2008) Dalam Penilaian Persediaan Barang Jadi Pada Perusahaan Manufaktur (Studi Kasus PT XYZ Indonesia)

Arstanti, Hendini (2012) Penerapan PSAK 14 (Revisi 2008) Dalam Penilaian Persediaan Barang Jadi Pada Perusahaan Manufaktur (Studi Kasus PT XYZ Indonesia). S1 thesis, STIE Indonesia Banking School.

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Abstract

The objects of this study are to analyze the compatibility between accounting treatment for merchandise inventories in PT XYZ Indonesia and PSAK 14 (Revised 2008), effective as of January 1 2009, and also comparing the cost of good sold and gross profit which are resulting from the calculation of both methods found in PSAK 14 (Revised 2008). Merchandise Inventory is the assets available for sale in normal business activity of company. Underlying problemsin accounting for inventories are determination of the amount of costs recognizedas assets and accounting treatment of these assets until the income is recognized. This research used quantitative analytical descriptive method. All the data directly obtained from accounting division in PTXYZ Indonesia. Data obtained were collected, interpreted, analyzed and explainedtoac knowledge the problem and find solutions. The result of this study is that PSAK 14 (Revised 2008) has been well implementedby PT XYZ Indonesia, recording and valuation of inventory are in accordance with generally accepted accounting principles.Keywords : PSAK 14 (Revised 2008); inventory.

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Ms Dyta Medina
Date Deposited: 21 Oct 2020 08:26
Last Modified: 21 Oct 2020 08:26
URI: http://repository.ibs.ac.id/id/eprint/1482

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