Analisis Penerapan Akuntansi Persediaan Berdasarkan PSAK 14 (Studi Kasus PT Garudafood Putra Putri Jaya Tbk)

Authors

  • Muhammad Ariq Rahman Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Sultan Ageng Tirtayasa
  • Nur Indah Kusuma Ningrum Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Sultan Ageng Tirtayasa
  • Lia Uzliawati Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Sultan Ageng Tirtayasa

DOI:

https://doi.org/10.25273/inventory.v8i2.21259

Keywords:

PSAK 14

Abstract

This study aims to analyze the application of inventory accounting based on PSAK 14 with a case study at PT Garudafood Putra Putri Jaya Tbk. The method used in this research is descriptive qualitative method with case study approach. The results showed that PT Garudafood Putra Putri Jaya Tbk applies the principles of inventory accounting in accordance with the provisions of PSAK 14. The practical implication of this research is the importance of companies to understand and follow applicable accounting standards so that the presentation of financial statements becomes more accurate and transparent

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References

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FAizal, A. (2018). Analisis Penerapan Akuntansi Persediaan Barang Dagang Berdasarkan PSAK No 14 Pada PT. SENTRUM BANGKIT SENTOSA. Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah, 14.

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Published

2024-11-22

Issue

Vol. 8 No. 2 (2024): INVENTORY

Section

Articles

License

Copyright (c) 2024 Muhammad Ariq Rahman, Nur Indah Kusuma Ningrum, Lia Uzliawati

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