Analisis metode pencatatan dan penilaian persediaan berdasarkan PSAK 14 pada PT. Hasjrat Abadi Manado
DOI:
https://doi.org/10.58784/mbkk.425Keywords:
inventory accounting, inventory recording and valuation, PSAK 14, trading companyAbstract
Inventory plays a strategic role as a current asset in trading companies, particularly in the automotive sector where products have high value and are prone to slow turnover. This study aims to analyze the methods of recording and valuation of car inventory at PT. Hasjrat Abadi Manado and to evaluate their compliance with PSAK 14. The research employs a qualitative approach with a case study design. Data were collected through observations, semi-structured interviews, and documentation, and analyzed using descriptive qualitative techniques by comparing company practices with the provisions of PSAK 14. The results show that the company has implemented a perpetual inventory recording method supported by a computerized Dealer Management System (DMS), which is consistent with PSAK 14. In addition, the valuation of car inventory uses the specific identification method, which is appropriate given the unique characteristics of each vehicle unit. However, the study finds that the company has not recognized impairment for slow-moving car inventory, even though its net realizable value has declined due to significant sales discounts. This practice is not fully in accordance with the lower of cost or net realizable value principle as required by PSAK 14. These findings highlight the need for improved inventory valuation policies to enhance the reliability of financial reporting.
Downloads
References
Atika, Sasana, H., Prihastiwi, D. A., & Fatimah, A. N. (2022). Mudah belajar akuntansi pengantar: Untuk akun-akun yang terklarifikasi sebagai aset. Pustaka Rumah Cinta.
Faizal, A., Aspirandi, R. M., & Zulkarnnaeni, A. S. (2022). Analisis penerapan akuntansi persediaan barang dagang berdasarkan PSAK No. 14 pada PT. Sentrum Bangkit Sentosa. Jurnal Manajemen Agribisnis dan Argoindustri, 2(2), 59-66. DOI: 10.25047/jmaa.v2i2.65
Harahap, B., & Richmayati, M. (2022). Akuntansi keuangan menengah. CV Batam Publisher.
Harahap, M. A., & Hafizh, M. (2020). Manajemen keuangan. CV. Merdeka Kreasi Group.
Hartono., & Asj'ari, F. (2021). Anggaran perusahaan. CV. Literasi Nusantara Abadi.
Hery. (2021). Akuntansi perpajakan. Grasindo.
Juliyanti, N. L. P., & Putra, I. M. E. L. (2025). Analisis metode pencatatan persediaan barang dagang berdasarkan SAK ETAP pada CV Bali Made Kecamatan Gianyar. Hita Akuntansi Dan Keuangan, 6(2), 172-184. https://ejournal.unhi.ac.id/index.php/HAK/article/view/4604
Marsipah, S. I., Sihabudin., & Arimurti, T. (2025). Penerapan metode pencatatan dan persediaan barang dagang (Studi kasus pada UMKM Toko Bangunan Mela Jaya). Performance: Jurnal Bisnis & Akuntansi, 15(2), 98-106. https://www.ejournalwiraraja.com/index.php/FEB/article/view/4575
Olivia, H., Fadillah, D., & Rahmadani. (2021). Akuntansi keuangan. CV. Merdeka Kreasi Group.
Ponggohong, D., Mundung, A. V., Limpeleh, R. H., Kaunang, A. M., Maramis, L. A., & Lasut, J. (2023). Analisis akuntansi persediaan suku cadang (sparepart) mobil honda berdasarkan psak no. 14 pada PT Remaja Jaya Mobilindo Manado (Vol. 7). Jurnal Akuntansi Vokasi. Jurnal Akuntansi Vokasi, 7(1), 56-66. http://jurnal.polimdo.ac.id/index.php/jav/article/view/712
Rama, M. D., & Febransyah. (2023). Analisis penerapan metode pencatatan dan penilaian persediaan berdasarkan PSAK Nomor 14. Equivalent: Journal of Economic, Accounting and Management, 2(1), 126-131. https://doi.org/10.61994/equivalent.v2i1.186
Ratnasari, I., Nurdiniah, D. (2022). Analisis pencatatan persediaan bahan baku menggunakan Metode First In First Out (FIFO) pada Kafe Kopilaku Kota Bekasi. Jurnal Mahasiswa Bina Insani, 6(2), 73-82, https://ejournal-binainsani.ac.id/index.php/JMBI/article/view/1915
Utami, N., Kurniasih, N., & Maisaroh. (2021). Akuntansi keuangan. Media Sains Indonesia.
Vikaliana, R., Sofian, Y., Solihati, N., Adji, D. B., & Maulia, S. S. (2020). Manajemen Persediaan. Media Sains Indonesia.
Zaini, M., & Andriana, A. N. (2022). Manajemen operasional. Lakeisha.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Yulindah Roma Parsaulian Simatupang, David Paul Elia Saerang, Robert Lambey
This work is licensed under a Creative Commons Attribution 4.0 International License.
Under this license then authors free to:
- Share - copy and redistribute the material in any medium or format.
- Adapt - remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
- You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
- No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
