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Sistem Pencatatan Dan Pelaporan Akuntansi Persediaan Pada Cv. Citra Niaga Cemerlang Baubau

Author

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  • Abdullah, Rudi

Abstract

ABSTRACT This paper aims to know Analysis Recording and Reporting Accounting Inventory at CV. Citra Niaga Cemerlang Baubau. Population is used as the target of this research is the recording and inventory, data analysis Guanakan is descriptive analysis. Results showed that the implementation of accounting systems for recording and reporting inventories at CV. Citra Niaga Cemerlang Baubau is adequate. In the company there has been a clear separation of functions between the warehouse and staff administartion registrar supplies. The selection of methods for recording inventory had been appropriate, by using the perpetual method, which every mutations inventory will be recorded in a book warehouse and inventory. The method for determining the cost or the cost of supplies had been appropriate for the company, by selecting the FIFO method. To prove the reliability of the recording made the warehouse and staff administartion registrar inventory, physical inventory counting is necessary to do. Keywords: Recording and Reporting of Inventory Accounting ABSTRAK Penelitian ini bertujuan untuk Mengetahui Analisis Pencatatan dan Pelaporan Akuntansi Persediaan Barang Pada CV. Citra Niaga Cemerlang Baubau. Populasi yang dijadikan sebagai target penelitian ini adalah pencatatan dan persediaan barang, analisis data yang di guanakan adalah analisis deskriptif. Hasil Penelitian menunjukan bahwa Pelaksanaan sistem akuntansi pencatatan dan pelaporan persediaan pada CV Citra Niaga Cemerlang Baubau sudah memadai. Dalam perusahaan tersebut telah terdapat pemisahan fungsi yang jelas antara bagian gudang dan staff administarsi pencatat persediaan. Pemilihan metode untuk pencatatan persediaan pun telah sesuai, yaitu dengan mengunakan metode perpetual, yang setiap terjadi mutasi persediaan akan segera dicatat dalam buku gudang maupun buku persediaan. Metode untuk menentukan biaya atau harga pokok persediaan pun telah sesuai untuk perusahaan tersebut, dengan memilih metode FIFO. Untuk membuktikan keandalan pencatatan yang dilakukan bagian gudang dan staff administarsi pencatat persediaan, penghitungan fisik persediaan memang perlu untuk dilakukan. Kata Kunci : Pencatatan dan Pelaporan Akuntansi Persediaan

Suggested Citation

  • Abdullah, Rudi, 2018. "Sistem Pencatatan Dan Pelaporan Akuntansi Persediaan Pada Cv. Citra Niaga Cemerlang Baubau," INA-Rxiv n8s4h, Center for Open Science.
    • Handle: RePEc:osf:inarxi:n8s4h
    DOI: 10.31219/osf.io/n8s4h
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