Analisis Metode Pencatatan Persediaan Pada PT. PLN (Persero) ULP. Muara Bulian Berdasarkan PSAK No. 14

Abstract

The purpose of writing this Final Project is to analyze inventory records at PT. PLN (Persero)
ULP Muara Bulian based on PSAK No. 14. The research method used is the Interview,
Observation and Documentation method so that it can provide realistic clarity in analyzing the
method of recording inventory at PT. PLN (Persero) ULP. Bulian Estuary. Based on PSAK No.
14. Data analysis uses data processing techniques and is presented descriptively. The results of
the study indicate that the inventory recording carried out at PT. PLN ULP Muara Bulian is in
accordance with PSAK No. 14 concerning inventories where the inventory records use a perpetual
inventory system which is applied through the Application and Product in Data Processing (SAP)
network system which is inputted based on the Goods Inventory Card. While the method of
recording inventory at PT. PLN (Persero) ULP. Muara Bulian uses the FIFO (First In First Out)
method where this method assumes that the goods that enter or are produced first are considered
first to be out or sold so that the ending inventory value consists of the goods that were last
entered or the last produced.