Perlakuan Akuntansi Persediaan pada Perum Bulog Subdivre Surabaya Utara

Inventory as a company's wealth has an important role in business operations so it requires special attention to maximize company profits. Companies need to pay attention to the recognition, measurement, presentation and disclosure of inventory accounts. Good inventory management, useful to avoid various fraudulent practices that can cause company losses. The purpose of this study is to find out how the accounting treatment of inventory at the Perum Bulog Surabaya Utara. The research method used is descriptive qualitative research. The data obtained is through interviews with respondents and direct observation to the company. Based on research conducted in terms of the accounting treatment of inventories namely recognition, measurement, presentation and disclosure of inventories in accordance with PSAK No. 14. Keywords : inventory, recognitian, measurement, presentation and disclosur