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All Journal Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma
Annisa Rahmawati
Universitas 45 Surabaya
Economics, Econometrics & Finance

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IMPLEMENTASI METODE FIFO DALAM PERHITUNGAN NILAI PERSEDIAAN PADA PT.X DISTRIBUTOR MAKANAN DI JAWATIMUR Annisa Rahmawati; Achmad Daengs GS
Jurnal Aplikasi Akuntansi Vol 6 No 1 (2021): Jurnal Aplikasi Akuntansi, Oktober 2021
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v6i1.103

Abstract

Inventory is a set of assets held for resale. The assessment of the value of inventories has an important role in two financial reports at the same time, namely in the presentation of the balance sheet and the exposure in the income statement. In general, the inventory valuation method is divided into three, namely First In First Out, Last in First Out and Average. PSAK No. 14 states that except for companies that have inventories that are specially produced and cannot be replaced with other inventories, these inventories are usually valued using the First In First Out method. PT X is a snack food distributor company in East Java which conducts an inventory assessment using the Last In First Out method, which is not in accordance with the exposure of PSAK No. 14. This research was conducted using a descriptive qualitative method. This study aims to present the results of the implementation of the First In First Out inventory valuation method at PT X. The results of this study explain that the implementation of the First In First Out valuation method can provide a more reasonable exposure to inventory valuation because companies with inventory classified as easily damaged such as PT X, the First In First Out method can provide inventory valuation exposure that is adjusted to the movement of goods in and out.
IMPLEMENTASI ACTIVITY BASED COSTING TERHADAP PERHITUNGAN BIAYA OPERASIONAL PADA UNIT LAYANAN RUMAH SAKIT X SURABAYA Annisa Rahmawati; Achmad Daengs GS
Jurnal Riset Akuntansi Vol 20 No 1 (2021): Jurnal Riset Akuntansi Aksioma, Juni 2021
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v20i1.122

Abstract

Hospital is an institution that is in the realm of non-profit, where its main activities consist of medical activities, health services, and health education. During its development, hospital activities shifted to the business realm where apart from providing health services, the hospital also focused its activities as a business entity. This research was conducted at Hospital X, located in West Surabaya. In carrying out its economic activities, Hospital X charges its operational costs using a simple method. The research method used is a qualitative method. The research results show that the charging of operational costs with the Activity Based Costing method provides a more accurate and reasonable calculation of loading so that the results of these calculations can be used to compile financial reports with fair value and can be useful as a basis for calculations in order to determine service rates provided to the Hospital X.
Co-Authors GS , Achmad Daengs