Article Sidebar

Download
Download PDF

Main Article Content

Abstract

This study aims to analyze the suitability of the application of spare parts inventory accounting at PT Bosowa Berlian Motor Manado with PSAK No. 202 regarding inventory. The research uses a descriptive qualitative approach with data collection techniques in the form of observations, interviews, and documentation to obtain an in-depth picture of the practices that occur in the field. The results of the study show that the company has implemented a perpetual inventory recording system and uses the FIFO (First In, First Out) method in inventory assessment, which has generally referred to PSAK No. 202. In terms of presentation and disclosure, inventory is recorded as part of current assets in the financial statements and is recognized as a cost of goods sold in the income statement. However, in the measurement aspect, weaknesses are still found, namely the recognition of all costs related to the acquisition of inventory, so that the value presented does not fully reflect the acquisition cost in accordance with applicable standards. Based on these results, it can be concluded that the implementation of inventory accounting at PT Bosowa Berlian Motor Manado in general is in accordance with PSAK No. 202, but there is still a need for improvements, especially in the measurement aspect so that cost recognition can be carried out more appropriately.

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Bactiar, S. S., Opa Mustopa, & Lidya A. Maramis. (2026). Implementation of Inventory Accounting for Spareparts in Accordance with PSAK No. 202: Case Study of PT. Bosowa Berlian Motor Manado. Economics and Digital Business Review, 7(2), 16–26. https://doi.org/10.37531/ecotal.v7i2.3739
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. A. Wahyudi, E. Masrunik, & A. F. Armila. (2024). Metode Pencatatan Persediaan Barang Dagang (Studi Kasus pada UMKM Oleh-Oleh Sharla Blitar). Jurnal Ilmiah Creative Student Research, 16(1).
  2. Astuti, N., & Rahman, T. (2023). Sistem Akuntansi Persediaan Barang Dagangan pada Perusahaan Dagang dengan Metode Perpetual. Penerbit Andi.
  3. Creswell, J. W., & Cheryl, P. N. (2023). Qualitative Inquiry and Research Design: Choosing Among Five Approaches. SAGE Publications.
  4. Florida Noviyanti, Maria Nona Dince, & Wihelmina M. Y. Jaeng. (2023). Analisis Penerapan Akuntansi Persediaan Barang Dagangan Pada CV Vita Permai Bolawolon. Journal of Creative Student Research, 1(5), 57–72.
  5. Handoko, T. H. (2022). Manajemen Produksi dan Operasi (Edisi Revisi). BPFE-Yogyakarta.
  6. Harnovinsah, H., Nurhasanah, N., & Suryani, S. (2023). Akuntansi Keuangan Menengah 1 (PSAK Berbasis IFRS) (Edisi Revisi). Mitra Wacana Media.
  7. Ikatan Akuntan Indonesia (IAI). (2024). Pernyataan Standar Akuntansi Keuangan (PSAK) 201: Penyajian Laporan Keuangan (Efektif 1 Januari 2024). Ikatan Akuntan Indonesia. https://web.iaiglobal.or.id/PSAK-Umum/7
  8. Karlina, N., & Ernawati, D. (2022). Analisis Akuntansi Persediaan Berdasarkan PSAK No. 14 pada Perusahaan Dagang. Jurnal Ilmiah Akuntansi Dan Keuangan, 5(2), 155–165. https://repository.stiegici.ac.id/
  9. Limpeleh, E., Pesik, H., Maradesa, C., Mekel, M. F., & Manado, P. N. (2023). Desain Model Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah ( Studi Kasus CV . Pelita Cahaya Terang ). Pelita Cahaya Terang, 7(1), 16–30.
  10. N. H. Sinenda, S. Ilham, & N. Triani. (2024). Analisis Penerapan Metode Pencatatan dan Penilaian Persediaan Barang Dagang Menurut PSAK No. 14 pada PT. Karyamakmur Agung Cemerlang (Wings) Kolaka.
  11. Ratnasari, D., & Sembiring, A. (2022). Analisis Sistem Pencatatan Persediaan dengan Metode Perpetual pada Perusahaan Dagang. CV Mitra Media.
  12. Tangon, J. N., Wangarry, A. R., Syaefudin, F. I. M., Kesek, M. N., Manado, P. N., Politeknik, J. N. T., & Manado, N. (2024). Penyusunan Sistem Pengelolaan Persediaan Dan Aset Tetap Berbasis Website Pada Usaha Penyewaan Alat Multimedia Lof Visual.
  13. Tuerah, R. H., Toweula, A., Korompis, S. N., & ... (2023). Internal Control System Analysis of Merchandise Inventory Process at PT. Midi Utama Indonesia Tbk Manado Branch. Jambu Air: Journal Of …, 2(1), 60–64.
  14. Wagiu, W. S., Pesik, H., & Lintong, J. (2024). Analysis Of Internal Control Systems On Merchandise Inventory Procedures At Perum Bulog Regional Office Of North Sulawesi. Eduvest - Journal of Universal Studies, 4(7), 5892–5903. https://doi.org/10.59188/eduvest.v4i7.1254
  15. Wenas, J. G., Kapojos, H. M. Y., Mundung, A. V., & Tuerah, R. H. (2022). Evaluasi Penerapan PSAK Nomor 14 dalam Penilaian dan Pencatatan Persediaan Sparepart pada PT. Hasjrat Abadi Tendean Manado. Jurnal …, 6(1), 2394–2403.
  16. Wicaksono, A., & Hidayat, R. (2023). Penerapan Metode Periodik dalam Sistem Pencatatan Persediaan Barang Dagang. Pustaka Baru Press.