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All Journal Jurnal Akuntansi Kompetif
Handayani, Nur Rahma
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Economics, Econometrics & Finance

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ANALISIS AKUNTANSI PERSEDIAAN BARANG DAGANG PADA TOKO INDOMARET WOLO KABUPATEN KOLAKA Handayani, Nur Rahma; Syahrir, Sasmita Nabila; Bustang, Bustang
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2354

Abstract

This research seeks to ascertain the results of recording as well as valuing trade goods making use of the FIFO approach using a computerized permanent system founded on PSAK (Statement of Financial Accounting Standards) Number 14 concerning Indomaret’s inventory Wolo Kolaka keep. This research uses a descriptive type qualitative approach.Primary and secondary date are used as date sources, and the collection techiques use observation, interviews, and documentation.the study’s findings show that the Indomaret Wolo Kolaka store’s system for keeping track of and valuing its trade goods inventory complies with PSAK Number 14 regarding inventory. Suggestions from this research Indomaret Wolo Kolaka Store can hold an inventory card that is recorded manually and matched with a computer
Co-Authors Bustang Bustang Syahrir, Sasmita Nabila