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All Journal Journal of Economics and Business UBS Journal Research of Social Science, Economics, and Management
Susanti Usman
Universitas Gunadarma, Indonesia
Economics, Econometrics & Finance Environmental Science

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Analisis Penerapan Akuntansi Persediaan Berdasarkan PSAK 202 Pada PT Avia Avian Tbk Anwar Sunjaya; Susanti Usman
Journal of Economics and Business UBS Vol. 14 No. 6 (2025): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/dpfsnc17

Abstract

Persediaan berperan sebagai sumber pendapatan bagi perusahaan yang dapat digunakan untuk membiayai kewajiban keuangan perusahaan. Perlakuan akuntansi yang tepat terhadap persediaan akan memudahkan perusahaan dalam mengetahui berapa unit persediaan yang dimiliki serta biaya yang perlu dikeluarkan dalam proses produksi. Standar akuntansi di Indonesia terkait persediaan diatur dalam PSAK 202. Tujuan penelitian ini adalah mengidentifikasi dan menganalisis penerapan PSAK 202 (2024) terkait klasifikasi, pengukuran, pengakuan, dan pengungkapan persediaan barang pada PT Avia Avian Tbk. Metode penelitian ini menggunakan jenis data kualitatif dan sumber data sekunder dengan prosedur pengumpulan data yang dilakukan melalui studi pustaka dan dokumentasi, serta teknik analisis menggunakan metode deskriptif kualitatif. Hasil penelitian ini menemukan bahwa terkait klasifikasi, pengukuran, pengakuan, dan pengungkapan persediaan sudah sesuai dengan standar akuntansi yang berlaku di Indonesia yaitu PSAK 202 (2024). Kesesuaian ini mencerminkan tata kelola keuangan yang baik, sekaligus menunjukkan komitmen perusahaan dalam menyajikan informasi keuangan yang andal dan relevan.
Analysis And Design Of Cash Sales Accounting Information System at Alfamart Kembang Beji Susanti Usman; Ratih Widyanti Putri
Journal Research of Social Science, Economics, and Management Vol. 5 No. 3 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i3.1131

Abstract

The rapid economy in the era of globalization opens up opportunities for new businesses, but also increases competition between companies. The company must carry out its operational activities effectively and efficiently. The implementation of an appropriate accounting information system and the latest technology is essential to improve competitiveness and operational efficiency. This study aims to analyze the ongoing cash sales accounting information system and its conformity with the internal control system, and design an alternative cash sales accounting information system. This research method uses qualitative data, the source of data in this study is carried out through literature studies, interviews, and direct observation. The analysis tools used are flowcharts, data flow charts (DFD), ERD, and normalization. The conclusion obtained from this study is that the cash sales accounting information system at Alfamart Kembang Beji has been well computerized, but there are still weaknesses in terms of separation of duties, document authorization, and incomplete documents. The finance department makes a turnover report that should be done by the accounting department. The researcher proposes improvements through flowchart creation, DFD, ERD, database design, and various document input-output designs to improve the existing system.
Co-Authors Anwar Sunjaya Ratih Widyanti Putri