Penerapan Akuntansi Persediaan Berbasis SAK EMKM Pada UD Andika Jaya Jember
Abstract
In trading companies, inventory is a valuable resource because it becomes a larger asset than the current assets. Therefore, the main income of the company comes from the sale of goods from inventory. Therefore, accounting management for inventory is important to avoid fraud. The data for this paper is provided by a trading company that provides a basic need for consumers to implement a reliable inventory management. The object of this paper is the name of his company UD Andika Jaya Jember. This paper uses descriptive qualitative method. The paper concludes that UD Andika Jaya Jember has implemented accountability based on their inventory management but still needs improvement on the provision of workload sharing to enter and store goods and revenues.
Keyword : Inventory, Accounting, Management
References
Hangin. (2014). Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik atas Persediaan pada PT Kawanua Dasa Pratama (Fresh Mart) Cabang Tikala Baru. E-Jurnal Akuntansi Universitas Sam Ratulagi.
Ikatan Akuntan Indonesia (IAI). (2016). Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Penerbit Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia.
Mulyadi. (2008). Sistem Akuntansi. Jakarta:Penerbit Salemba Empat.
Mulyadi. (2014). Sistem Akuntansi. Yogyakarta:Penerbit Salemba Empat.
Sambuaga, S, Reinhard. (2013). Evaluasi Akuntansi Persediaan pada PT. Sukses Era Niaga Manado.Jurnal Fakultas Ekonomi dan Bisnis, Jurusan Akuntansi Universitas Sam Ratulangi, Manado.
Syakur, A,S (2015). Intermediate Accounting. Persediaan. Jakarta: Penerbit Buku Pembuka Cakrawala.
Wilujeng, Mekar Sari Rahayu. (2013), Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Pada Usaha Kecil Menengah (Studi Kasus Distro Lollypop Surabaya, E-jurnal Universitas Pembangunan Nasional “Veteran†Jawa Timur.
