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All Journal Jurnal Ilmiah Manajemen dan Akuntansi
Farah Nafilah Firdaus
Universitas Harkat Negeri
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Analisis Perlakuan Akuntansi Persediaan Berdasarkan PSAK No. 202 pada TB. Perdana Farah Nafilah Firdaus; Fitri Amaliyah; Imam Hasan
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 5 (2026): September: Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/gmrafn44

Abstract

Inventory is an important current asset for trading companies; therefore, its accounting treatment should comply with PSAK No. 202 to ensure the reliability of information presented in financial statements. This study aims to analyze the compliance of inventory accounting treatment at TB. Perdana with PSAK No. 202, which covers measurement, recognition as an expense, and disclosure. This study uses a descriptive method with a qualitative approach. Data were collected through observation, in-depth interviews with inventory staff, and documentation. The analysis was conducted by comparing the company’s practices with the provisions of PSAK No. 202. The results of the study indicate that the accounting treatment of inventory at TB. Perdana  is in accordance with PSAK No. 202. Inventory is measured based on acquisition cost and the FIFO method is used to determine the inventory cost formula; inventory is recognized as cost of goods sold when the goods are sold; and inventory is disclosed as a current asset on the balance sheet and as cost of goods sold on the income statement.
Co-Authors Fitri Amaliyah Imam Hasan