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All Journal IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Jurnal Penelitian Pendidikan Indonesia (JPPI) EKOBIMA Ekonomi Bisnis dan Manajemen Multidisciplinary Indonesian Center Journal
Rani Ligar Fitriani
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Religion Humanities Earth & Planetary Sciences Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Multidisciplinary Indonesian Center Journal

 1 
ANALYSIS OF INVENTORY RECORDING AND VALUATION METHODS AT ELPETIGAI TASIKMALAYA CONSUMER COOPERATIVE BASED ON PSAK 14 Ai Siti Rohimah; Nijar Kurnia Romdoni; Rani Ligar Fitriani
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 2 (2025): Vol. 2 No. 2 Edisi April 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i2.750

Abstract

This study aims to analyze the inventory recording and valuation methods applied by the Elpetigai Tasikmalaya Consumer Cooperative based on the provisions of PSAK 14. The research method employed is descriptive qualitative, supported by quantitative analysis, through documentation studies, interviews, and financial statement analysis for the period of 2022 to 2024. The results of this study indicate that the cooperative uses a perpetual inventory recording system and the FIFO (First In, First Out) valuation method, which largely complies with PSAK 14. However, in terms of disclosure, the cooperative has not fully met the standards, as it does not include detailed accounting policies and inventory impairment information. This non-compliance affects the transparency and reliability of the financial statements, which may influence managerial decision-making. The study highlights the importance of implementing updated accounting standards to enhance the credibility of financial reporting and provides recommendations for improving inventory management to strengthen the cooperative’s financial stability and operational efficiency.
Co-Authors Ai Siti Rohimah Ina Nidiya Komala, Siti Nijar Kurnia Romdoni Rangga Munggaran Rudi Hartono Sri Wahyuni