ANALISIS AKUNTANSI PERSEDIAAN PADA TOKO KENCANA SAMARINDA

Endang Prihatiningsih

Abstract


Toko Kencana bergerak dalam bidang berdagang alat tulis kantor. Permalasahan utama akuntansinya adalah pencatatan dan penilaian persediaan, diperlukan sistem pencatatan yang akurat sehingga menghasilkan laporan keuangan yang akurat sesuai dengan SAK ETAP Bab 11 tentang Persediaan. Tujuan penelitian ini adalah untuk mengetahui sejauh mana perlakuan akuntansi atas persediaan yang diterapkan oleh Toko Kencana terhadap kesesuaiannya dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik pada Bab 11 tentang Persediaan. Metode yang digunakan penulis dalam meneliti permasalahan yaitu dengan metode komparatif dan deskriptif antara standar yang berlaku dengan realisasi di lapangan. Hasil penelitian menunjukkan bahwa pada dasarnya akuntansi persediaan Toko Kencana telah menerapkan SAK ETAP Bab 11 dengan baik, meliputi pengukuran, biaya persediaan, rumus biaya, penurunan nilai, pengakuan sebagai beban dan pengungkapan.  Berdasarkan dari hasil pembahasan yang penulis sajikan, diperoleh kseimpulan-kesimpulan bahwa Perusahaan telah melakukan pengelolaan terhadap biaya persediaan, di mana melalui harga beli, discount, rabat dan sejenisnya sebagai pengurang biaya pembelian dan ditambahkan dengan biaya pengangkutan serta biaya penanganan lainnya terhadap barang dagangan yang dibeli atau sesuai dengan SAK ETAP. Dapun yang belum sesuai dengan SAK ETAP Bab 11 adalah perlunya melakukan jurnal penyesuaian (jurnal koreksi) terhadap hasil temuan stock opname yang tidak sesuai dengan fisik yang sesunggunhnya di lapangan.

 

Kata Kunci : Akuntansi, Persediaan, SAK ETAP Bab 11


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References


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