FADLI, MUHAMAD AMMAR (2022) Tinjauan atas Penerapan Akuntansi Persediaan pada KPU Bea dan Cukai Tipe A Tanjung Priok. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
PSAP 05 tentang Akuntansi Persediaan bertujuan untuk mengatur perlakuan akuntansi persediaan yang dianggap perlu disajikan dalam laporan keuangan. Penelitian ini bertujuan untuk meninjau terkait kesesuaian penerapan akuntansi persediaan pada KPU Bea dan Cukai Tipe A Tanjung Priok terhadap PSAP 05 beserta kendala yang dihadapi. Penelitian ini menggunakan metode penelitian melalui wawancara dan analisis dokumen. Metode wawancara dilakukan antara penulis dengan pihak dari KPU Bea dan Cukai Tipe A Tanjung Priok yang menjalankan fungsi akuntansi persediaan. Metode analisis dokumen dilakukan dengan menganalisis dokumen-dokumen terkait akuntansi persediaan yang dimiliki. Fokus penelitian terkait kesesuaian dalam hal pengertian, klasifikasi, pengakuan, pengukuran, pencatatan, dan pengungkapan persediaan berdasarkan pada PSAP 05. Hasil Penelitian menunjukkan bahwa penerapan akuntansi persediaan yang terdiri dari pengertian, klasifikasi, pengakuan, pengukuran, pencatatan, dan pengungkapan persediaan pada KPU Bea dan Cukai Tipe A Tanjung Priok sudah sesuai dengan PSAP 05, Standar Akuntansi Pemerintahan (SAP), dan peraturan lain yang terkait. Serta, tidak ditemukannya kendala dalam penerapan akuntansi persediaan yang dilakukan tersebut./ PSAP 05 about Inventory Accounting aims to regulate the accounting treatment of inventories that are deemed necessary to be presented in financial statements. This study aims to review the suitability of the application of inventory accounting at the Tanjung Priok Customs and Excise KPU Type A to PSAP 05 and the obstacles faced. This study uses research methods through interviews and document analysis. The interview method was carried out between the author and the Customs and Excise KPU Type A Tanjung Priok who carried out the inventory accounting function. Document analysis method is done by analyzing documents related to inventory accounting. The focus of research is related to conformity in terms of definition, classification, recognition, measurement, recording, and disclosure of inventories based on PSAP 05. The results show that the application of inventory accounting which consists of definition, classification, recognition, measurement, recording, and disclosure of inventories at the Customs Commission and Tanjung Priok Type A Excise is in accordance with PSAP 05, Government Accounting Standards (SAP), and other related regulations. Also, no obstacles were found in the implementation of the inventory accounting carried out.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Akuntansi Persediaan, PSAP 05, KPU Bea dan Cukai Tipe A Tanjung Priok, Inventory Accounting |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 61409 Diploma III Kebendaharaan Negara |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 01 Nov 2022 08:26 |
| Last Modified: | 01 Nov 2022 08:57 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/347 |
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