evaluasi penerapan sak etap bab 9 atas persediaan...
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EVALUASI PENERAPAN SAK ETAP BAB 9 ATAS PERSEDIAAN
BARANG DAGANGAN PADA PT CAKRAINDO MITRA
INTERNASIONAL
Diajukan Untuk Memenuhi Salah Satu Syarat
Dalam Memperoleh Gelar Sarjana Akuntansi
Program Studi Akuntansi
Diajukan oleh :
AFIDATUL ROMADHONI
NPM : 14430130
FAKULTAS EKONOMIDAN BISNIS
UNIVERSITAS WIJAYA KUSUMA SURABAYA
2018
viii
DAFTAR ISI
Halaman
HALAMAN JUDUL ...................................................................................... i
SURAT PERNYATAAN BEBAS PLAGIAT .............................................. ii
HALAMAN PERSETUJUAN ....................................................................... iii
HALAMAN SUSUNAN DEWAN PENGUJI .............................................. iv
KATA PENGANTAR ................................................................................... v
DAFTAR ISI .................................................................................................. viii
DAFTAR TABEL ......................................................................................... x
DAFTAR GAMBAR .................................................................................... xi
ABSTRAK .................................................................................................... xii
ABSTRACT ..................................................................................................... xiii
BAB I PENDAHULUAN
1.1 Latar Belakang Masalah ..................................................................... 1
1.2 Rumusan Masalah .............................................................................. 4
1.3 Tujuan Penelitian ............................................................................... 4
1.4 Manfaat Penelitian ............................................................................. 4
1.5 Sistematika Penulisan ........................................................................ 5
BAB II TELAAH PUSTAKA
2.1 Landasan Teori ................................................................................... 7
2.1.1 Pengertian Akuntansi ............................................................................ 7
2.1.1.2 Siklus Akuntansi .................................................................... 7
2.1.1.3 Laporan Keuangan ................................................................. 10
2.1.1.4 Tujuan Laporan Keuangan ..................................................... 10
2.1.2 Pengertian Persediaan ........................................................................... 11
2.1.2.1 Penggolongan Persediaan................................................................... 12
2.1.2.2 Fungsi Persediaan .............................................................................. 13
2.1.2.3 Metode Pencatatan Persediaan ........................................................... 14
2.1.2.4 Metode Penilaian Persediaan ............................................................. 17
2.1.3 Perlakuan Akuntansi Persediaan dalam SAK ETAP BAB 9 .............. 17
ix
2.1.4 Konsep dan Prinsip Pervasif Penyusunan dan Penyajian Laporan
Keuangan Entitas Tanpa Akuntabilitas Publik (ETAP)................... 20
2.2Penelitian Sebelumnya ......................................................................... 21
2.3Kerangka Berfikir................................................................................. 24
BAB III METODE PENELITIAN
3.1 Pendekatan Penelitian .............................................................................. 25
3.2 Populasi dan Sampel ................................................................................ 25
3.3 Ruang Lingkup Analisis ........................................................................... 25
3.4 Jenis dan Sumber Data ............................................................................ 26
3.5 Prosedur Pengumpulan data .................................................................... 26
3.6 Teknik Analisis ....................................................................................... 27
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
4.1 Gambaran Umum Obyek Penelitian ........................................................ 29
4.1.1 Sejarah Singkat Perusahaan .................................................................. 29
4.1.2 Visi dan Misi Perusahaan ...................................................................... 30
4.1.3 Aspek Kegiatan Usaha .......................................................................... 31
4.1.4 Struktur Organisasi ............................................................................... 32
4.1.4.1 Deskripsi Kerja................................................................................... 33
4.1.5 Jenis Persediaan .................................................................................... 38
4.2 Hasil Penelitian ........................................................................................ 39
4.2.1 Aktivitas Perusahaan berkaitan dengan persediaan barang dagang
........................................................................................................................ 39
4.2.2 Metode Pencatatan Persediaan barang .......................................... 40
4.2.3 Metode Penilaian Persediaan barang ............................................. 45
4.2.4 Penyajian dalam Laporan Keuangan ..................................................... 47
4.3 Pembahasan .............................................................................................. 49
BAB V SIMPULAN, SARAN DAN KETERBATASAN
5.1 Simpulan ................................................................................................. 54
5.2 Saran ......................................................................................................... 54
5.3 Keterbatasan Penelitian ............................................................................ 55
x
DAFTAR TABEL Halaman
Tabel 2.1 Penelitian Sebelumnya ................................................................... 22
Tabel 4.1 Jenis Persediaan ............................................................................. 38
Tabel 4.2 Jurnal Pencatatan Pembelian .......................................................... 41
Tabel 4.3Jurnal Pencatatan Penjualan ............................................................ 43
Tabel 4.4 Kartu Persediaan ........................................................................... 46
Tabel 4.5 Laporan Laba Rugi......................................................................... 47
Tabel 4.6Laporan Neraca .............................................................................. 48
Tabel 4.7 Evaluasi Jurnal Pencatatan Penjualan ............................................ 50
Tabel 4.8 Evaluasi Alokasi Biaya Angkut ..................................................... 52
xi
DAFTAR GAMBAR
Halaman
Gambar 2.1 Kerangka Berfikir ....................................................................... 24
Gambar 4.1 Struktur Organisasi ..................................................................... 33
xii
ABSTRAK
Persediaan dagang adalah Aset atau Aktiva yang tersedia dalam kegiatan
usaha normal untuk dijual oleh perusahaan dagang. Persediaan
memerlukanadanya penilaian persediaan, pencatatan persediaan, dan
pengelolaanpersediaan yang sesuai dan benar, sehingga perusahaan dapat
menyajikan informasi yang bermanfaat untuk evaluasi perusahaan dan
pengendalian intern. Tujuan penelitian ini adalah untuk mengevaluasi kesesuaian
dalam pelaksanaan SAK ETAP BAB 9 atas persediaan PT. CMI merupakan jenis
perusahaan barang dagangyang menjual barang dagangan. Dalam penelitian ini,
jenis datanya adalah data kualitatif penelitian ini menggunakan sumber dari data
sekunder. Data yang dikumpulkan dengan teknik dokumentasi. Penelitian ini
menggunakan analisis data kualitatif. Berdasarkan data-data yang ada, ditemukan
masalah, yakni dalam hal pencatatan penjualan tidak sesuai dengan SAK ETAP
BAB 9 yang seharusnya dibuat dua pencatatan dan PT. CMI mencatat pembelian
berdasarkan pada harga pembelian saja tanpa memasukkan unsur lainnya seperti
biaya angkut.
Kata kunci: Persediaan, SAK ETAP BAB 9, PT CMI
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ABSTRACT
Trading inventories are assets or assets available in the normal course of business for sale by
trading companies. Inventory requires an inventory assessment, inventory recording, and
appropriate and correct inventory management, so that the company can present information
that is useful for company evaluation and internal control. The purpose of this study was to
evaluate the suitability in the implementation of SAK ETAP CHAPTER 9 for inventories of
PT. CMI is a type of trading company that sells merchandise. In this study, the type of data is
qualitative data. This study uses sources from secondary data. Data collected by
documentation techniques. This study uses qualitative data analysis. Based on the available
data, a problem was found, namely in terms of recording sales not in accordance with SAK
ETAP CHAPTER 9 which should have been made two records.PT. CMI records purchases
based on the purchase price only without entering other elements such as transportation
costs.
Keywords: Inventory, SAK ETAP CHAPTER 9, PT CMI
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