Analysis of Accounting Implementation for Consumable Goods Inventory at the Regional Inspectorate Office of North Sulawesi Province

Nadillah Safira Murdas (Universitas Sam Ratulangi)
Dhullo Afandi (Universitas Sam Ratulangi)
Peter M. Kapojos (Universitas Sam Ratulangi)

Formosa Journal of Applied Sciences (FJAS)
Vol. 4 No. 7 (2025): July 2025

According to Government Accounting Standards Statement (PSAP) 05, inventory is a current asset in the form of goods or equipment used to support government operational activities, as well as goods to be sold and/or distributed in the context of service to the community. This study aims to determine whether the accounting treatment of inventory at the Regional Inspectorate of North Sulawesi Province is in accordance with the provisions of Government Accounting Standard No. 5. This research uses descriptive qualitative method, which is a method that prioritizes in-depth observation. Based on the results of the study, it can be concluded that the application of inventory accounting for consumables at the Regional Inspectorate of North Sulawesi Province is in accordance with PSAP No. 05. This can be seen from the aspects of recognition, measurement, determination of inventory costs, and disclosure in the report, all of which refer to the provisions of PSAP No. 05 concerning Inventory Accounting.