Tinjauan Akuntansi Pendapatan dan Persediaan pada Thriftshop Ody.Sub

RAHAYU, VERDIYANTI YUNI (2022) Tinjauan Akuntansi Pendapatan dan Persediaan pada Thriftshop Ody.Sub. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Persediaan merupakan komponen asset lancar yang memiliki peran penting dalam menjaga keberlangsungan kegiatan operasional bagi perusahaan, terutama perusahaan dagang. Begitu pentingnya persediaan sehingga perlu mendapat perhatian, mulai dari pengakuan, pencatatan, hingga penyajian dalam laporan keuangan. Selain persediaan, komponen utama lainnya adalah pendapatan. Pendapatan perlu disajikan secara wajar dan dapat merepresentasikan kinerja keuangan perusahaan yang sebenarnya. Tujuan dari penelitian ini adalah untuk meninjau kesesuaian akuntansi persediaan dan pendapatan pada Thriftshop Ody.Sub dengan standar akuntansi yang berlaku. Metode yang digunakan dalam mengumpulkan data pada karya tulis ini yaitu metode studi kepustakaan dan metode wawancara. Hasil penelitian menunjukkan definisi, klasifikasi, dan pengakuan persediaan serta pendapatan telah sesuai dengan PSAK 14 dan PSAK 72. Sedangkan untuk penilaian persediaan dalam membebankan HPP, perusahaan belum menggunakan metode asumsi arus biaya. Penyajian dan pengungkapan persediaan maupun pendapatan juga belum sesuai dengan standar akuntansi. Pembebanan HPP dan pendapatan belum disajikan dengan tepat, sehingga belum mencerminkan kinerja perusahaan dalam memperoleh laba kotor pada laporan laba rugi./ Inventory is a component of current assets which has an important role in maintaining the continuity of operational activities for companies, especially trading companies. Inventory is so important that it needs attention, starting from recognition, recording, to presentation in financial statement. In addition to inventory, the other main component is revenue. Revenue should be presented fairly and should be able to represent the actual financial performance of the company. The purpose of this study was to review the suitability of inventories and revenues accounting at Thriftshop Ody.Sub with applicable accounting standards. The methods used in collecting data in this paper are the literature study method and the interview method. The result of this study indicate that the definition, classification, and recognition of inventories and revenues are in accordance with PSAK 14 and PSAK 72. As for the valuation of inventories in charging COGS, the company has not used the cost flow assumption method. The presentation and disclosure of inventories and revenues are also not in accordance with accounting standards. COGS and income have not been presented properly, so that they do not reflect the company’s performance in obtaining gross profit at the income statement.

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