ANALISIS PERLAKUAN AKUNTANSI ATAS PERSEDIAAN BATUBARA TERHADAP LAPORAN KEUANGAN PADA PT. BUKIT ASAM TBK

HARMELINA, DONA and Tjandrakirana DP, Rina and Ermadiani, Ermadiani (2020) ANALISIS PERLAKUAN AKUNTANSI ATAS PERSEDIAAN BATUBARA TERHADAP LAPORAN KEUANGAN PADA PT. BUKIT ASAM TBK. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to analyze the accounting treatment of inventories at PT. Bukit Asam Tbk which is used by the company is then compared with a number of PSAK that regulate mining accounting and assesses whether the company has used the principles of inventory accounting treatment in accordance with PSAK. This method used in this research is descriptive qualitative with data collection techniques through interviews, documentation and literature study. Data analysis was performed through the checklist method using the Dean J. Champion formula. The results showed that the accounting treatment of coal inventory at PT. Bukit Asam was sufficient to meet the standardsbased on PSAK No. 14 about Inventories using the checklist method produces a percentage of 70% an there is an inconsistency in the use of the coast of each year ini placing accounts based on its share as well as a decrease in the quality of coal inventories which affects the difference in the amount of inventory in the accounting books so that the end of each period it must an adjustment was made to the inventory value in the financial report coupled with a decrease in the international coal market price in 2019 which had an effect on the decrease in the total profit of PT. Bukit Asam in 2019 although not very significant.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Perlakuan Akuntansi, Persediaan, Analisis Perlakuan Akuntansi, Laporan Keuangan
Subjects:	H Social Sciences > HC Economic History and Conditions > HC10-1085 Economic history and conditions H Social Sciences > HC Economic History and Conditions > HC79 Special topics Including air pollution, automation, consumer demand, famines, flow of funds, etc. H Social Sciences > HC Economic History and Conditions > HC92 Economic geography of the oceans (General) H Social Sciences > HC Economic History and Conditions > HC94-1085 By region or country
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 10549 not found.
Date Deposited:	03 Feb 2021 04:37
Last Modified:	03 Feb 2021 04:37
URI:	http://repository.unsri.ac.id/id/eprint/41813

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