AMALLIA, EXCELLA NALA (2022) Tinjauan Penerapan Akuntansi Persediaan menurut PSAK 14 pada PT Siantar Top Tbk Tahun 2020 dan 2021. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Abstrak Perusahaan makanan dan minuman berkembang pesat di Indonesia, capaian kinerja yang tercatat konsisten terus positif dan memberikan kontribusi cukup besar pada pertumbuhan ekonomi nasional. Salah satu perusahaan yang bergerak di bidang industri makanan dan minuman adalah PT Siantar Top Tbk. Karya tulis ini bertujuan untuk mengetahui penerapan akuntansi persediaan menurut PSAK 14, yaitu meliputi klasifikasi, metode penilaian, pengakuan dan pengukuran, penyajian dan pengungkapan, serta kesesuaian dengan PSAK 14 pada PT Siantar Top Tbk. Data yang digunakan adalah laporan keuangan PT Siantar Top Tbk tahun 2020 dan laporan keuangan triwulan ketiga 2021. Berdasarkan hasil analisis, diperoleh kesimpulan bahwa secara keseluruhan kebijakan akuntansi persediaan yang telah diterapkan oleh PT Siantar Top telah sesuai dengan ketentuan mengenai akuntansi persediaan dalam PSAK 14. Dengan catatan penulis, terdapat penyajian dan pengungkapan yang sesuai sebagian yaitu pada penyajian persediaan yang dijadikan jaminan kewajiban/liabilitas. / Food and beverage companies are growing rapidly in Indonesia, the recorded performance is consistently moving to positive side and give a big contribution for national economic growth. One of the companies engaged in the food and beverage industry is PT Siantar Top Tbk. This paper aims to determine the application of inventory accounting according to PSAK 14, which includes classification, valuation methods, recognition and measurement, presentation and disclosure, and conformity compared to PSAK 14 in PT Siantar Top Tbk. The used data are the financial statements of PT Siantar Top Tbk in 2020 and the financial statement of third quarter 2021. Based on the results of the analysis, it is concluded that the overall inventory accounting policy that has been applied by PT Siantar Top is in accordance with the criteria regarding inventory accounting as regulated in PSAK 14. With the author's note, there are partial presentations and disclosures, namely the presentation inventories that are used as collateral for obligations/liabilities.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | perusahaan makanan dan minuman, akuntansi persediaan, PSAK, food and beverage companies, inventory accounting, PSAK 14 |
| 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: | 03 Aug 2023 02:16 |
| Last Modified: | 03 Aug 2023 02:16 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1815 |
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