Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi
Vol. 1 No. 2 (2022)

Penerapan Pencatatan Akuntansi Persediaan Barang Dagang Berdasarkan PSAK No.14 Pada Toko Online Shop CUTIESTORE.CO

Cindy Permata Dewi, Cornelia (Unknown)



Article Info

Publish Date
29 Jun 2022

Abstract

The goal of this study was to assess whether the Cutiestore.co Online Shop's inventory and valuation methods were compatible with the PSAK No. 14 statement of financial accounting standards. Documentation, Observation, Interview, and Literature Study are the methods utilized to gather data. Quantitative data analysis is performed by collecting (collecting), reducing (reducing), and displaying (displaying) data (data presentation). The Online Shop uses the FIFO valuation approach and the perpetual recording method for inventory value and recording. In-depth interviews with Cutiestore.co's owner yielded data in the form of an overview of the online store, which was then written up as a report on the findings. After conducting a study, experts assessed that the Cutiestore.co Online Shop's inventory recording, and valuation system complied with PSAK No. 14.

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Journal Info

Abbrev

SINOMIKA

Publisher

Subject

Economics, Econometrics & Finance

Description

SINOMIKA JOURNAL merupakan jurnal ilmiah bidang Ekonomi yang terbit setiap 2 bulan (Januari, Maret, Mei, Juli, September, November. SINOMIKA JOURNAL menerima naskah hasil penelitian dan hasil kajian yang memunculkan gagasan-gagasan ilmiah dan aktual bidang Ekonomi Pembangunan, Ekonomi Islam, ...