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EVALUASI PENERAPAN SAK ETAP BAB 9 ATAS PERSEDIAAN

BARANG DAGANGAN PADA PT CAKRAINDO MITRA

INTERNASIONAL

Diajukan Untuk Memenuhi Salah Satu Syarat

Dalam Memperoleh Gelar Sarjana Akuntansi

Program Studi Akuntansi

Diajukan oleh :

AFIDATUL ROMADHONI

NPM : 14430130

FAKULTAS EKONOMIDAN BISNIS

UNIVERSITAS WIJAYA KUSUMA SURABAYA

2018

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DAFTAR ISI

Halaman

HALAMAN JUDUL ...................................................................................... i

SURAT PERNYATAAN BEBAS PLAGIAT .............................................. ii

HALAMAN PERSETUJUAN ....................................................................... iii

HALAMAN SUSUNAN DEWAN PENGUJI .............................................. iv

KATA PENGANTAR ................................................................................... v

DAFTAR ISI .................................................................................................. viii

DAFTAR TABEL ......................................................................................... x

DAFTAR GAMBAR .................................................................................... xi

ABSTRAK .................................................................................................... xii

ABSTRACT ..................................................................................................... xiii

BAB I PENDAHULUAN

1.1 Latar Belakang Masalah ..................................................................... 1

1.2 Rumusan Masalah .............................................................................. 4

1.3 Tujuan Penelitian ............................................................................... 4

1.4 Manfaat Penelitian ............................................................................. 4

1.5 Sistematika Penulisan ........................................................................ 5

BAB II TELAAH PUSTAKA

2.1 Landasan Teori ................................................................................... 7

2.1.1 Pengertian Akuntansi ............................................................................ 7

2.1.1.2 Siklus Akuntansi .................................................................... 7

2.1.1.3 Laporan Keuangan ................................................................. 10

2.1.1.4 Tujuan Laporan Keuangan ..................................................... 10

2.1.2 Pengertian Persediaan ........................................................................... 11

2.1.2.1 Penggolongan Persediaan................................................................... 12

2.1.2.2 Fungsi Persediaan .............................................................................. 13

2.1.2.3 Metode Pencatatan Persediaan ........................................................... 14

2.1.2.4 Metode Penilaian Persediaan ............................................................. 17

2.1.3 Perlakuan Akuntansi Persediaan dalam SAK ETAP BAB 9 .............. 17

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2.1.4 Konsep dan Prinsip Pervasif Penyusunan dan Penyajian Laporan

Keuangan Entitas Tanpa Akuntabilitas Publik (ETAP)................... 20

2.2Penelitian Sebelumnya ......................................................................... 21

2.3Kerangka Berfikir................................................................................. 24

BAB III METODE PENELITIAN

3.1 Pendekatan Penelitian .............................................................................. 25

3.2 Populasi dan Sampel ................................................................................ 25

3.3 Ruang Lingkup Analisis ........................................................................... 25

3.4 Jenis dan Sumber Data ............................................................................ 26

3.5 Prosedur Pengumpulan data .................................................................... 26

3.6 Teknik Analisis ....................................................................................... 27

BAB IV HASIL PENELITIAN DAN PEMBAHASAN

4.1 Gambaran Umum Obyek Penelitian ........................................................ 29

4.1.1 Sejarah Singkat Perusahaan .................................................................. 29

4.1.2 Visi dan Misi Perusahaan ...................................................................... 30

4.1.3 Aspek Kegiatan Usaha .......................................................................... 31

4.1.4 Struktur Organisasi ............................................................................... 32

4.1.4.1 Deskripsi Kerja................................................................................... 33

4.1.5 Jenis Persediaan .................................................................................... 38

4.2 Hasil Penelitian ........................................................................................ 39

4.2.1 Aktivitas Perusahaan berkaitan dengan persediaan barang dagang

........................................................................................................................ 39

4.2.2 Metode Pencatatan Persediaan barang .......................................... 40

4.2.3 Metode Penilaian Persediaan barang ............................................. 45

4.2.4 Penyajian dalam Laporan Keuangan ..................................................... 47

4.3 Pembahasan .............................................................................................. 49

BAB V SIMPULAN, SARAN DAN KETERBATASAN

5.1 Simpulan ................................................................................................. 54

5.2 Saran ......................................................................................................... 54

5.3 Keterbatasan Penelitian ............................................................................ 55

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DAFTAR TABEL Halaman

Tabel 2.1 Penelitian Sebelumnya ................................................................... 22

Tabel 4.1 Jenis Persediaan ............................................................................. 38

Tabel 4.2 Jurnal Pencatatan Pembelian .......................................................... 41

Tabel 4.3Jurnal Pencatatan Penjualan ............................................................ 43

Tabel 4.4 Kartu Persediaan ........................................................................... 46

Tabel 4.5 Laporan Laba Rugi......................................................................... 47

Tabel 4.6Laporan Neraca .............................................................................. 48

Tabel 4.7 Evaluasi Jurnal Pencatatan Penjualan ............................................ 50

Tabel 4.8 Evaluasi Alokasi Biaya Angkut ..................................................... 52

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DAFTAR GAMBAR

Halaman

Gambar 2.1 Kerangka Berfikir ....................................................................... 24

Gambar 4.1 Struktur Organisasi ..................................................................... 33

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ABSTRAK

Persediaan dagang adalah Aset atau Aktiva yang tersedia dalam kegiatan

usaha normal untuk dijual oleh perusahaan dagang. Persediaan

memerlukanadanya penilaian persediaan, pencatatan persediaan, dan

pengelolaanpersediaan yang sesuai dan benar, sehingga perusahaan dapat

menyajikan informasi yang bermanfaat untuk evaluasi perusahaan dan

pengendalian intern. Tujuan penelitian ini adalah untuk mengevaluasi kesesuaian

dalam pelaksanaan SAK ETAP BAB 9 atas persediaan PT. CMI merupakan jenis

perusahaan barang dagangyang menjual barang dagangan. Dalam penelitian ini,

jenis datanya adalah data kualitatif penelitian ini menggunakan sumber dari data

sekunder. Data yang dikumpulkan dengan teknik dokumentasi. Penelitian ini

menggunakan analisis data kualitatif. Berdasarkan data-data yang ada, ditemukan

masalah, yakni dalam hal pencatatan penjualan tidak sesuai dengan SAK ETAP

BAB 9 yang seharusnya dibuat dua pencatatan dan PT. CMI mencatat pembelian

berdasarkan pada harga pembelian saja tanpa memasukkan unsur lainnya seperti

biaya angkut.

Kata kunci: Persediaan, SAK ETAP BAB 9, PT CMI

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ABSTRACT

Trading inventories are assets or assets available in the normal course of business for sale by

trading companies. Inventory requires an inventory assessment, inventory recording, and

appropriate and correct inventory management, so that the company can present information

that is useful for company evaluation and internal control. The purpose of this study was to

evaluate the suitability in the implementation of SAK ETAP CHAPTER 9 for inventories of

PT. CMI is a type of trading company that sells merchandise. In this study, the type of data is

qualitative data. This study uses sources from secondary data. Data collected by

documentation techniques. This study uses qualitative data analysis. Based on the available

data, a problem was found, namely in terms of recording sales not in accordance with SAK

ETAP CHAPTER 9 which should have been made two records.PT. CMI records purchases

based on the purchase price only without entering other elements such as transportation

costs.

Keywords: Inventory, SAK ETAP CHAPTER 9, PT CMI