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All Journal JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah
Lubis*, Rizkia Rahmadani
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Humanities Education Social Sciences

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Analisis Akuntansi Pencatatan dan Penilaian Persediaan Barang Berdasarkan PSAK 14 pada Toko Buku Toha Putra Medan Lubis*, Rizkia Rahmadani; Nasution, Minasari
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 8, No 4 (2023): Agustus, Social Religious, History of low, Social Econmic and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v8i4.29419

Abstract

Toha Putra Medan Bookstore is a company whose activities are engaged in wholesale and distribution of Islamic books, Al-Qur'an and translations, English-Indonesian dictionaries. The purpose of this research is to determine the suitability of the application of the method of recording and evaluating merchandise at the Toha Putra Medan Bookstore with PSAK No. 14 About supplies. The data collection methods used were documentation, literature study, observation techniques and interviews. The data analysis technique uses a combination of qualitative and quantitative analysis with recording used using the perpetual method, while inventory valuation uses the FIFO (First in First Out) method or first in, first out. The research results showed that the recording and assessment of inventory at the Toha Putra Medan Bookstore was in accordance with PSAK No. 14 regarding supplies. It is hoped that the Toha Putra Medan Bookstore will maintain the method used because it is in accordance with PSAK No.14.
Co-Authors Minasari Nasution