ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN (PSAP) NO. 05 TERHADAP PERLAKUAN AKUNTANSI PERSEDIAAN (Studi Kasus Pada Kantor Dinas Ketahanan Pangan Dan Peternakan Kabupaten Jember)

DIVA, CANDRA RISTA ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN (PSAP) NO. 05 TERHADAP PERLAKUAN AKUNTANSI PERSEDIAAN (Studi Kasus Pada Kantor Dinas Ketahanan Pangan Dan Peternakan Kabupaten Jember). Analysis of the Implementation of PSAP No. 05 in Inventory Accounting at the Food Security and Livestock Service of Jember Regency. pp. 1-7. ISSN 3026-3239

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Abstract

ABSTRACT This study aims to analyze the application of Government Accounting Standard Statement No. 05 in inventory recording at the Local Government Office for Food Security and Livestock in Jember Regency. The method used in this study is descriptive qualitative with a case study approach. Data collection was conducted through in-depth interviews with informants. This study covers the processes of recording, recognizing, measuring, and disclosing inventory. Based on initial observations, several issues and weaknesses were identified in the implementation of financial statements related to inventory. In terms of inventory recording, inventory is recorded using the Siperda system, inventory recognition is conducted when goods are received with complete documentation, and inventory measurement is obtained from the acquisition cost using the FIFO method. In terms of disclosure and reporting, this is not fully in line with PSAP No. 05, such as not including damaged and obsolete inventory in the financial statements, as well as a lack of detailed explanations regarding the condition and value of inventory. The implications of these findings are the need to enhance the capacity and understanding of human resources to ensure that inventory management and reporting are conducted more accurately, comprehensively, and in accordance with PSAP No. 05. Keywords: Government Accounting Standards, Inventory Accounting Treatment, PSAP No.05.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	AKUNTANSI-S1
Depositing User:	Dino Sagara
Date Deposited:	09 Jan 2026 03:12
Last Modified:	09 Jan 2026 03:12
URI:	http://repo.itsm.ac.id/id/eprint/1553

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