PENERAPAN METODE PENCATATAN DAN PENILAIAN PERSEDIAAN MENURUT PSAK NO.14 PADA PT DWIKA LIMARO ANUGERAH MAKASSAR

Abstract

This research aimed to find out the implementation of inventory records and the valuation method used by PT. DwIKA Limaro Anugerah Makassar with PSAK No 14. The method of data collection was observation, interview, and documentation. The technique of data analysis used was descriptive qualitative by collecting the data, processing, and analyzing in order to get the description of the problem rsearched. The type of data used in this research was primary and secondary data. The resuld showed that the inventory records and valuation implemented at PT. Dwika Limaro Anugerah Makassar was a perpetual method which enables to get the information of inventory all the time, and the inventoryrecords and valuation method used was First In First Out (FIFO). It used adequately according to PSAK No 14.