ANALISIS PENERAPAN AKUNTANSI PERSEDIAAN BERDASARKAN PSAK NO.14 PADA PT. MILLENIUM PHARMACON INTERNATIONAL Tbk

Abstract

This research aimed to find out the accounting implementation and treatment from the records, research, and measurement sides of PT. Millenium Pharmacon International Tbk whether it based on PSAK No.14. The data used in the research was secondary data, data that collected from the financial data such as financial operating expenses report, a comprehensive profit and loss report, Raw material and component report in 2018. The data analysis used descriptive qualitative, by comparing the theory on PSAK No.14 with the accounting treatment and implementation of PT. Millenium Pharmacon International Tbk in 2018. This research revealed some deviations such as the error in deciding the acquisition value of the inventory and presenting the estimated inventory in the financial statements. It can be concluded that merchandise inventory at PT. Millenium Pharmacon International Tbk not implemented as stated in Standard Financial Account.