Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal International Journal of Economic Research and Financial Accounting GoodWill Journal of Economics, Management, and Accounting
Sri Ariyanti Arif
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Application Of PSAK No.14 In The Treatment Of Raw Material Inventory Accounting On PT Perkebunan Nusantara XIV Sri Ariyanti Arif; Amril Arifin; Asriani Hasan
International Journal of Economic Research and Financial Accounting Vol 2 No 1 (2023): IJERFA OCTOBER 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i1.57

Abstract

Agristiadi Sadeli, Y. N. (2018). Analisis Akuntansi Persediaan Dan Pengaruhnya Terhadap Laba Perusahaan Sesuai Dengan PSAK No 14 ( Studi Kasus Pada PT Putra Bintang Kharisma). Barchelino, R. (2016). Analisis Penerapan Psak No. 14 Terhadap Metode Pencatatan Dan Penilaian Persediaan Barang Dagangan Pada Pt. Surya Wenang Indah Manado. Analisis Penerapan PSAK… Jurnal EMBA, 837(1), 837–846. https://ejournal.unsrat.ac.id/index.php/emba/article/view/11812/11405 Concern, G., & Akuntansi, J. R. (2022). Analisis Penerapan Perlakuan Akuntansi Persediaan Sesuai Dengan Pernyataan Standar Akuntanis Keuangan Nomor 14 pada PT Megah Prima Supra Makmur Muhammad. Jurnal Riset Akuntansi, 17(3), 162–171. Cornelia Cindy Permata Dewi. (2022). Implementation of Accounting Recordings for Inventories of Merchantability Based on PSAK No.14 In the Online Store CUTIESTORE.CO. Sinomika Journal | Volume, 1(2), 145–152. https://publish.ojs-indonesia.com/index.php/SINOMIKA Emindy, I. (2018). Penerapan PSAK No 14 Dalam Perlakuan Akuntansi Persediaan Bahan Baku Pada PT. Perkebunan Nusantara IV Kebun Adolina (Issue 14). http://scholar.unand.ac.id/45707/ Hermanto, M., Sondakh, J. J., & Pangerapan, S. (2019). Analisis Perlakuan Akuntansi Atas Persediaan Pada Perum Bulog Divre Sulut dan Gorontalo. Jurnal Ekonomi, Manajemen, Bisnis Dan Akuntansi, 7(1), 1131–1140. https://ejournal.unsrat.ac.id/index.php/emba/article/view/24010 Hery. (2017). Teori Akuntansi. PT. Grasindo. Karamoy, H., & Anwar, N. F. (2014). Analisis Penerapan Metode Pencatatan Dan Penilaian Terhadap Persediaan Barang Menurut Psak No.14 Pada Pt. Tirta Investama Dc Manado. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 2(2), 1296–1305. Karundeng, A., Saerang, D., & Gamaliel, H. (2017). Analisis Perlakuan Akuntansi Atas Persediaan Barang Jadi Sesuai Dengan Psak No.14 Pada Pt.Fortuna Inti Alam. Going Concern : Jurnal Riset Akuntansi, 12(01), 20–28. https://doi.org/10.32400/gc.12.01.17133.2017 Lahu, E. P., Enggar, O. :, Lahu, P., & Sumarauw, J. S. B. (2017). Analisis Pengendalian Persediaan Bahan Baku Guna Meminimalkan Biaya Persediaan Pada Dunkin Donuts Manado. Analisis Pengendalian… 4175 Jurnal EMBA, 5(3), 4175–4184. http://kbbi.web.id/optimal. Palar, R., Pontoh, W., & Pinatik, S. (2020). Penerapan Psak No 14 Atas Persediaan Barang Dagang (Studi Kasus Pada Pt. Asia Tenggara Murni). Going Concern : Jurnal Riset Akuntansi, 15(1), 36. https://doi.org/10.32400/gc.15.1.27837.2020 Wullur, R. A. M. L., Karamoy, H., & Pontoh, W. (2016). Analisis Penerapan Akuntansi Persediaan Berdasarkan Psak No.14 Pada Pt. Gatraco IndahWullur, R. A. M. L., Karamoy, H., & Pontoh, W. (2016). Analisis Penerapan Akuntansi Persediaan Berdasarkan Psak No.14 Pada Pt. Gatraco Indah Manado. Going Concern : Jurna. Going Concern : Jurnal Riset Akuntansi, 11(1), 1–9. https://doi.org/10.32400/gc.11.1.10552.2016 Yusi Maesaroh, & Elvia Puspa Dewi. (2020). Analisis Akuntansi Persediaan Barang Dagang Berdasarkan PSAK 14 (Studi Kasus Pada PT XYZ-CTP 1). Jurnal Buana Akuntansi, 5(1), 1–14. https://doi.org/10.36805/akuntansi.v5i1.1016 ZUHRI, M. E. (2022). Penerapan PSAK No 14 Dalam Perlakuan Akuntansi Persediaan Bahan Baku Pada CV. Cendana Baru Engineering Medan. … Ekonomi, Sosial & …, 14. https://jurnalintelektiva.com/index.php/jurnal/article/view/688%0Ahttps://jurnalintelektiva.com/index.php/jurnal/article/download/688/520
Application of PSAK No. 14 in the Accounting Treatment of Raw Material Inventory at PT Perkebunan Nusantara XIV Sri Ariyanti Arif
GoodWill Journal of Economics, Management, and Accounting Vol. 1 No. 1 (2021): April 2021
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/

Abstract

The purpose of this study was to explore and analyze the application of PSAK No. 14 in the accounting treatment of raw material inventory at PT Perkebunan Nusantara XIV. The methodological approach employed in this research was qualitative, utilizing a descriptive methodology. Qualitative descriptive methodology involves the collection of written and oral data from individuals or informants capable of providing detailed descriptions without predetermined structures or frameworks. This study utilized a combination of primary and secondary data sources. Primary data was obtained through interviews with relevant personnel within PT Perkebunan Nusantara XIV, allowing for firsthand insights into the company's accounting practices regarding raw material inventory. Additionally, observations were conducted to supplement the interview data, providing further contextual understanding. Secondary data, including financial reports and documentation related to PSAK No. 14, were also analyzed to corroborate the findings. The findings of this study revealed that PT Perkebunan Nusantara XIV has indeed implemented PSAK No. 14 in its accounting treatment of raw material inventories. This implementation was evidenced by the company's adherence to the principles and guidelines outlined in PSAK No. 14, ensuring transparency and accuracy in reporting raw material inventory transactions. The utilization of qualitative methodology allowed for a comprehensive understanding of the practical application of PSAK No. 14 within the specific context of PT Perkebunan Nusantara XIV, shedding light on the effectiveness and challenges associated with its implementation.
Co-Authors Amril Arifin Asriani Hasan