ANALISIS PERSEDIAAN BARANG SEBAGAI PENGENDALIAN INTERNAL BARANG DAGANG DI UNIDA MINI MARKET BERDASARKAN PSAK NO.14

Internal inventory control is a very important element in a trading company because with good inventory management it will reduce losses to the company. This study aims to determine the internal control accounting records and inventory valuation carried out at UNIDA Minimarket so far. There is a finding of problems in the inventory of goods, namely, the difference between physical goods and computer data. This study was also conducted to compare the inventory recording and valuation system at UNIDA Minimarket with the provisions of Financial Accounting Standards (SAK) No.14. The object of this research is UNIDA Minimarket which focuses on researching its inventory recording and valuation system. The research method used in this research is qualitative. In the search for data by conducting direct observations and interviews with the UNIDA Minimarket. This research was conducted by comparing the findings of the inventory recording and valuation system carried out at UNIDA Minimarket so far with SAK No. 14. The data collection uses triangulation (combined) techniques to test the validity of the data. The results of this study found that the recording system at UNIDA Minimarket has used a computerized perpetual system because to calculate the amount of inventory it does not have to count the physical goods. In inventory valuation using the FIFO method where UNIDA Minimarket sells the first item purchased but there is a shortage with no stock card. After conducting a comparative analysis of the provisions of SAK No. 14, it can be revealed that the inventory recording and valuation system is appropriate but there are deficiencies in the inventory valuation system, namely the absence of a stock card.

Keywords: Inventory Accounting, Recording and Valuation Methods