Evaluasi Perlakuan Akuntansi Persediaan Spare Part Berdasarkan PSAK No. 14 pada PT. Hasjrat Abadi Cabang Kotamobagu

Abstract

Hasjrat Abadi Kotamobagu Branch is a company located in North Sulawesi, and is engaged in trading. This company is in conducting business in the industrial sector, namely Sales of Toyota Brand Cars and Yamaha Motorcycles, spare parts and service services are divided into 3S, namely Sales, Service, and Spare Parts. This study focuses more on Yamaha motorcycles at PT. Hasjrat Abadi Kotamobagu Branch. This is because the supply of motorcycles is quite a lot and the users are also more than other supplies. In this case, the implementation of business operations, sometimes in recording or accounting treatment has not been carried out properly or not in accordance with accounting standards applicable in Indonesia. This research is a qualitative research. This study aims to evaluate the Accounting Treatment of Spare Parts Inventory based on PSAK No.14 at PT. Hasjrat Abadi Kotamobagu Branch, the object of this research is the supply of spare parts that occur in the company. Data collection in this study was conducted by interviewing the company, documentation and direct observation at PT. Hasjrat Abadi Kotamobagu Branch. The results showed that the inventory recording at the company uses physical recording and the method used by the company is FIFO (First In First Out) where the inventory that first enters is the item that first exits. From the research conducted in the company, it can be concluded that the accounting of merchandise inventory at PT. Hasjrat Abadi Kotamobagu Branch has complied with PSAK No. 14, but the recording has not been in accordance with existing standards. The company recommendation should be to supervise the system used in the company, so that all transactions that occur are recorded in a computerized manner and to avoid human errors or viruses that damage data.

Keywords : Inventory Accounting , Company Recording , PSAK No.14