Analisis Akuntansi Persediaan Suku Cadang (Sparepart) Mobil Honda Berdasarkan PSAK No. 14 pada PT Remaja Jaya Mobilindo Manado

Abstract

One of the company's assets that is directly related to profit is inventory which is a current asset where the information is needed by management to make decisions so that there is no excess or shortage of inventory. This study aims to determine the accounting of Honda car spareparts inventory based on PSAK No. 14 at PT Remaja Jaya Mobilindo. This study uses qualitative descriptive data analysis techniques that explain the accounting analysis of Honda car spareparts inventory based on PSAK No. 14 regarding inventory at the company. The data collection method used in this study is a qualitative method. The data used are primary data and secondary data. Data collection techniques are interview techniques, observation and literature study. The data analysis technique used is descriptive qualitative analysis where by looking at the process of recording and evaluating Honda car spare parts inventory and comparing it with the theories mentioned in the theoretical basis with the reality that happened. This result concludes that the inventory recording and valuation method applied by PT Remaja Jaya Mobilindo is mostly in accordance with PSAK No. 14 on Inventory. The author recommends that inventory measurement should be guided by and follow the provisions set by the Indonesian Institute of Accountants (IAI) as stated in PSAK No. 14 about inventory so that all costs that should be taken into account in measuring inventory can be accumulated properly.