Analisis Akuntansi Persediaan Barang Dagang Berdasarkan Psak No. 202

Studi Kasus pada Indomaret IDF Sipoholon

Abstract

This study aims to describe the inventory recording procedures during the receipt, storage, and sales stages; examine their compliance with PSAK 202; and identify the causes and impacts of stock discrepancies on the accuracy and reliability of accounting information. The research employs a descriptive qualitative approach through direct observation, in-depth interviews with the store leader and cashier, and comprehensive document analysis, validated using the Miles and Huberman data triangulation technique to ensure credibility. The findings indicate that the perpetual inventory system based on real-time barcode scanning is generally compliant with PSAK 202 and supports timely recording of transactions. However, stock discrepancies of 2–4% persist due to human error, recording inaccuracies, and suboptimal execution of routine stock opname. These issues lead to delays in the recognition of cost of goods sold, reduced data accuracy, and increased operational and administrative costs. Therefore, improvements are necessary to minimize discrepancies and enhance system effectiveness. Recommendations include strengthening employee training, improving supervision mechanisms, and conducting periodic and more disciplined stock verification to ensure more accurate and reliable inventory management.