Pendampingan Penerapan SIA dalam Perlakuan Akuntansi Persediaan pada PT Ngabar Mandiri Sejahtera

Abstract

The objectives of this community service are 1) assistance in the application of PT Ngabar Mandiri Sejahtera's Inventory Recognition, 2) assistance in the application of inventory value measurement with the PT Ngabar Mandiri Sejahtera cost formula, 3) assistance in the application of presentation of financial statements to inventory at PT Ngabar Mandiri Sejahtera. The results of the mentoring activity regarding the application of analysis of the application of accounting information systems to the accounting treatment of inventory for employees of PT Ngabar Mandiri Sejahtera as activity participants were able to understand about 1 type of inventory, namely inventory that is ready to be resold (merchandise inventory). The inventory recognition itself is recognized when the goods arrive at the warehouse and the purchase receipt arrives at the PT. The recording of merchandise is distinguished according to the classification of the type of goods. Stock taking activities themselves are carried out at the end of each period or end of the year. Inventory valuation is only based on cost (purchase price). Meanwhile, in SAK ETAP, inventory valuation is carried out by measuring the lower of the cost and selling price less costs to complete and sell. In presenting its financial statements, its accounting inventory is disclosed in the financial statements (income statement and balance sheet).