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All Journal Expensive: Jurnal Akuntansi dan Keuangan
Dwi Lestari, Endah
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Decision Sciences, Operations Research & Management Social Sciences

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Analisis Penerapan Metode Pencatatan dan Penilaian Persediaan Barang Dagang sesuai Dengan PSAK Dwi Lestari, Endah; Nusantoro, Jawoto; Septiani, Ana
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i3.13367

Abstract

This study aims to examine the implementation of the method of recording and assessing merchandise inventory at the MP One Stationery Store and its compliance with PSAK No. 14. Inventory is a critical element in trading business operations, affecting efficiency and effectiveness, especially in calculating cost of goods sold and profit. A qualitative descriptive approach was used with triangulation techniques through questionnaires, interviews, observations, and documentation from managers, finance staff, and warehouse staff. The results show that the MP One Stationery Store applies the perpetual recording via ACOSYS system and FIFO valuation method in accordance with PSAK No. 14, which has a positive impact on recording accuracy and operational efficiency. The findings indicate a compliance level of 80% and operational efficiency of 90%. However, there are obstacles in the form of mismatches between system data and physical conditions due to dependence on the parent branch (CV Multi Paper), which need to be addressed through improving internal controls and staff training. This study contributes to retail inventory management literature by evaluating the effectiveness of digital systems within the framework of financial accounting standards
Co-Authors Jawoto Nusantoro Septiani, Ana