Evaluasi Kebijakan Akuntansi Persediaan Berdasarkan PSAP No. 05 pada Kantor Regional XI Badan Kepegawaian Negara (BKN) Manado

Abstract

Government Accounting Standard Statement Number 05 states that inventories are current assets in the form of goods, or equipment intended to support government operational activities, and goods intended to be sold and/or delivered in the context of services to the public. The purpose of this study is to evaluate the accounting policy for inventories based on the Government Accounting Standards Statement Number 05. The research method used in this study is a qualitative method using a descriptive approach. The results showed that the inventory reporting at the Regional Office XI of the Manado State Personnel Agency was in accordance with the stages, for the final reporting at the Regional XI Office of the Manado State Personnel Agency using a computerized system. The system used is the SAIBA application. Presentation Inventories are reported in the balance sheet and disclosed in the notes to the financial statements. The researcher recommends to the office to make an inventory card, so that multi-control can be carried out, if there is a difference between the amount of inventory in the office and in the system.

Keywords: Evaluation of Inventory Accounting Policies