ANALISIS PENERAPAN PSAK NO.14 PERSEDIAAN BARANG DAGANG PADA PT.PETRONIKA GRESIK

ABSTRACT Inventory is a requirement that must be owned by a company in trading activity. Inventory is the company's current asset needed for corporate decision-making. The main problems in accounting of inventories are internal control and the application of PSAK No.14 merchandise inventory. The purpose of this research is to know and analyze about internal control and application of PSAK No.14 merchandise inventory at PT. Petronika Gresik. This research is a qualitative research with descriptive method. Data collection techniques used, namely interviews, observation and documentation. The result of this research is PT. Petronika Gresik has implemented a unified management system policy and has implemented perpetual logging and weighted average methods as inventory valuation. So it can be concluded that all accounting activities in PT. Petronika Gresik has been in accordance with PSAK No. 14 merchandise inventory. Keywords : Implementation of PSAK No.1