PENGIMPLEMENTASIAN PSAK 14 DALAM MENGHITUNG PERSEDIAAN PADA CV TENAGA JAMRUT KOTA PEKANBARU
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Abstract
This study applies a descriptive research design with a qualitative approach. The research uses primary data and secondary data. The purpose of this study is to evaluate the implementation of PSAK No. 14 on inventory management at CV Tenaga Jamrut Pekanbaru. Data were collected through interviews with Mr. Gilang (Owner) and Ms. Widia (Finance Staff), as well as documentation of manual stock books and material purchase records during the 2020–2024 period. The FIFO method is used in inventory recording; however, the company has not implemented impairment recognition and still relies on a simple manual recording system. The company also does not perform regular physical stock reconciliation and has not yet adopted a digital accounting system. In its financial statements, inventory elements are not presented in detail in accordance with PSAK No. 14.
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