ANALISIS PERLAKUAN AKUNTANSI ATAS PERSEDIAAN DAN PENGARUHNYA TERHADAP LAPORAN KEUANGAN PADA PT. PLN (PERSERO) WILAYAH SUMATERA SELATAN JAMBI BENGKULU (S2JB) CABANG LAHAT

ARISANDI, DERRY and Saftiana, Yulia (2008) ANALISIS PERLAKUAN AKUNTANSI ATAS PERSEDIAAN DAN PENGARUHNYA TERHADAP LAPORAN KEUANGAN PADA PT. PLN (PERSERO) WILAYAH SUMATERA SELATAN JAMBI BENGKULU (S2JB) CABANG LAHAT. Undergraduate thesis, Sriwijaya University.

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Abstract

The aim of this research are: (1) to study and to analyse the accounting treatment which has been performed in relation with the jinacial statement presentation properly, and (2) to know the weakness of material inventory management which is performed by the company and its efforts. The result of this research show that PT. PLN (Persero) Branch Lahat has owned procedure in separating its kind of inventory with the criteria and accounting treatment for inventory at PT. PLN (Persero) Branch Lahat from its receiving, usage and distribution which has been suitable with Financial Accounting Standard But the material inventory management which is performed has not optimal yet. It can be shown from the distribution invoices that have not been sent by the stockroom staff to the account staff for being booked or the distribution of material invoices to the account staff which is still late, it makes the material possition in a financial statement is not shown according to the real situation. To solve that problem, the writer suggest: it must be a coordination or a good coorporation among the stockroom staff and acount staff. So it can make the data and its information more accurate in purpose of reaching the company goals.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Inventory, Financial Statement, Accounting Treatment.
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	04 Feb 2020 07:40
Last Modified:	04 Feb 2020 07:40
URI:	http://repository.unsri.ac.id/id/eprint/26997

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