ANALISIS LAPORAN PERSEDIAAN BARANG DAGANG DALAM UPAYA PENINGKATAN LABA PENJUALAN PADA UD. KURNIAWAN KECAMATAN BANDAR HULUAN

Abstract

ABSTRACT
Merchandise inventory report on UD. Kurniawan has not complied with PSAK NO. 14. This
study aims to view and find out the report on the inventory of merchandise in accordance with
the Financial Accounting Standards as stated in the Statement of Financial Accounting
Standards (PSAK) NO. 14 in an effort to increase sales profit. The object of this research was
conducted at UD. Kurniawan whose address is at Jl. Bandar Tongah, Bandar Huluan District,
Simalungun Regency. In this study, the data used is a report on the physical inventory of
merchandise at UD. Kurniawan and reports on the purchase of merchandise at UD. Kurniawan.
The data collection carried out in this study used a direct interview technique with the owner of
the UD. Kurniawan, Documentation by collecting the required data, as well as library studies
by collecting theories from various sources and literature related to research. The results
showed that UD. Kurniawan in compiling the merchandise inventory report is not in
accordance with PSAK. NO. 14 because it still uses a physical recording system (periodic).
Meanwhile, according to PSAK NO. The appropriate inventory recording system is to use the
perpetual method because it makes it easier for UD. Kurniawan in recording his inventory.
Keywords: Report, Merchandise Inventory, PSAK. NO. 14, Profit, Sales.