ANALISIS PERLAKUAN AKUNTANSI PERSEDIAAN BERDASARKAN PSAK NO. 14 PADA PT. MODERNA TEHNIK PERKASA

Sheva Rajaby Eliya Trenggono
Rida Perwita Sari

JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Vol. 1 No. 2 (2024): Juli

This study aims to assess the suitability of recording and measuring inventory of PT Moderna Tehnik Perkasa, a construction services company in East Java, with PSAK No. 14. Inventory is an important asset for the continuity of company operations, but it is often difficult to record and value accurately. Using a qualitative descriptive method, this study analyzes data through a process of decomposing, describing, and comparing. The results reveal that PT Moderna Tehnik Perkasa has implemented the rules of PSAK No. 14 in its inventory management, demonstrating compliance with applicable accounting standards.