ABDIYANTO, ASSOBRI (2022) Tinjauan atas Penerapan PSAK 14 Tentang Akuntansi Persediaan pada PT Hanjaya Mandala Sampoerna Tbk. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Persediaan merupakan salah satu faktor yang berperan penting di dalam sebuah entitas. PT Hanjaya Mandala Sampoerna Tbk adalah perusahaan dagang yang cukup besar yang bergerak dalam bidang manufaktur dan perdagangan rokok dan investasi di perusahaan lain. Tujuan dari penulisan ini yaitu untuk mengetahui penerapan akuntansi persediaan barang dagang dari segi definisi dan klasifikasi, pengakuan dan pengukuran, penyajian dan pengungkapan pada PT Hanjaya Mandala Sampoerna Tbk serta mengetahui kesesuaian penerapan akuntansi persediaan pada PT Hanjaya Mandala Sampoerna Tbk dengan pernyataan standar akuntansi yaitu PSAK 14. Metode pengumpulan data yang digunakan adalah studi kepustakaan dan dokumentasi. Adapun sumber data yang digunakan yaitu laporan keuangan (audited) dan laporan tahunan PT HM Sampoerna Tbk tahun 2020 yang diperoleh dari Bursa Efek Indonesia. PT Hanjaya Mandala Sampoerna Tbk tidak menjelaskan secara rinci terkait definisi persediaan dalam catatan atas laporan keuangan. Namun, secara umum dapat disimpulkan bahwa penerapan akuntansi persediaan PT Hanjaya Mandala sampoerna Tbk tentang definisi dan klasifikasi, pengakuan dan pengukuran, serta penyajian dan pengungkapan sudah sesuai dengan PSAK 14./Inventory is one of the factors that play an important role in an entity. PT Hanjaya Mandala Sampoerna tbk is a fairly large trading company engaged in manufacturing and trading cigarettes and investing in other companies. The purpose of this paper is to determine the application of accounting for merchandise inventory in terms of definition and classification, recognition and measurement, presentation and disclosure at PT Hanjaya Mandala Sampoerna Tbk and to determine the suitability of the application of inventory accounting at PT Hanjaya Mandala Sampoerna Tbk with the statement of accounting standards, namely PSAK 14. The data collection method used is literature study and documentation. The data sources used are the financial statements (audited) and the 2020 annual report of PT HM Sampoerna Tbk obtained from the Indonesia Stock Exchange. PT Hanjaya Mandala Sampoerna Tbk did not explain in detail the definition of inventory in the notes to the financial statements. However, in general it can be concluded that the application of PT Hanjaya Mandala Sampoerna Tbk's inventory accounting on the definition and classification, recognition and measurement, as well as presentation and disclosure is in accordance with PSAK 14.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Persediaan, PT HM Sampoerna Tbk, PSAK 14, perusahaan manufactur,Inventory, PT HM Sampoerna Tbk, PSAK 14, manufacturing company |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Keuangan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 06 Mar 2023 02:02 |
| Last Modified: | 06 Mar 2023 02:02 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1104 |
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