Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Income: Innovation Of Economics And Management
Galatea Yolanda Oktaviani
STIE Mahardhika Surabaya
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Inventory Accounting Analysis at PT. XYZ Galatea Yolanda Oktaviani; Hendra Dwi Prasetyo
INCOME: Innovation of Economics and Management Vol. 2 No. 2 (2022): October
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/income.v2i2.5009

Abstract

In trading companies there are assets obtained from purchases or from their own production with the aim of being resold to consumers, namely inventory. This led the author to investigate whether the use of inventory accounting at PT. XYZ adhered with PSAK No. 14 governing supplies. The authors employed a qualitative descriptive technique in their study, which included data collection and processing. The data used are both primary and secondary. The data was collected, processed, and analyzed before being presented in detail. This analysis makes use of data from 2019. The findings reveal that PSAK no. 14 was appropriately implemented, including inventory recording by PT. XYZ, which is a perpetual recording and inventory valuation using FIFO (First in First Out), which is in compliance with accounting rules.
Co-Authors Hendra Dwi Prasetyo