Evaluation System for Recording Slow-Moving and Assessment of Slow Moving Inventories Using the FIFO Method on Medika Permata Hijau

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1 Evaluation System for Recording Slow-Moving and Assessment of Slow Moving Inventories Using the FIFO Method on Medika Permata Hijau By : Fery Susilowati ABSTRACT This study analyzed the Accounting Inventory adopted by Medika Permata Hijau Hospital. This study aims to determine the application of inventory accounting and conformance to the Statement of Financial Accounting Standards (SFAS) No.14. Research used in writing this paper is to use descriptive research method, namely the author will make a systematic description of the actual and existing data on Medika Permata Hijau Hospital. Results from this study show that in its inventory records Permata Hijau Hospital Medika perpetual method of recording and the valuation of inventories using the FIFO method, whereby the overall application of inventory accounting Medika Permata Hijau Hospital regarding the suitability of the classification of inventory, cost, inventory cost, the method of recording and inventory valuation, up to the presentation and disclosures in the financial statements conformed to GAAP already. Keyword: evaluation, recording Slow Moving inventory and valuation according to SFAS. viii

2 DAFTAR ISI Halaman HALAMAN SAMPUL... HALAMAN JUDUL... LEMBAR PERNYATAAN KARYA SENDIRI... LEMBAR PENGESAHAN PEMBIMBING SKRIPSI.. LEMBAR PENGESAHAN DEWAN PENGUJI KATA PENGANTAR ABSTRACT DAFTAR ISI... DAFTAR TABEL... DAFTAR GAMBAR DAFTAR LAMPIRAN i ii iii iv v vi vii ix xii xv xvi BAB I PENDAHULUAN A. Latar Belakang Penelitian B. Perumusan Masalah... 4 C. Tujuan dan Kegunaan Penelitian... 5 BAB II LANDASAN TEORI A. Pengertian Akuntansi... 6 B. Pengertian Persediaan... 7 ix

3 C. Klasifikasi Persediaan Jenis Persediaan Fungsi Persediaan Macam-macam Biaya Persediaan.. 13 D. Sistem Pencatatan Persediaan Sistem Persediaan Periodik Sistem Persediaan Perpetual.. 17 E. Sistem Penilaian Persediaan Metode FIFO (First-In First Out) Metode LIFO (Last-In First Out) Metode Average (rata-rata).. 24 F. Sistem Pencatatan Slow Moving. 26 BAB III METODOLOGI PENELITIAN A. Gambaran Umum Perusahaan Lokasi Penelitian Kegiatan Usaha Perusahaan.. 27 a. Pelayanan Spesialis. 27 b. Pelayanan Penunjang Medis 28 c. Pelayanan Rujukan Sejarah Singkat Perusahaan Struktur Organisasi RS. Medika Permata Hijau 35 B. Metode Penelitian 37 x

4 C. Metode Pengumpulan Data. 37 D. Metode Analisis Data.. 38 BAB IV ANALISIS DAN PEMBAHASAN A. Metode Perhitungan Persediaan yang dilakukan RS Metode Pencatatan Persediaan.40 2.Metode Penilaian Persediaan 46 B. Penyajian dan Pengungkapan dalam PSAK. 58 BAB V KESIMPULAN DAN SARAN A. Kesimpulan B. Saran DAFTAR PUSTAKA DAFTAR RIWAYAT HIDUP xi

5 DAFTAR TABEL Tabel Halaman 2.1 Contoh Perhitungan Metode FIFO Contoh Perhitungan Metode FIFO Contoh Perhitungan Metode LIFO Contoh Perhitungan Metode FIFO Pencatatan Pembelian Kartu stock Slow Moving (November 2009) Pencatatan Pembelian Kartu stock Slow Moving (Desember 2009) Pencatatan Penjualan Kartu stock Slow Moving (November 2009) Pencatatan Penjualan Kartu stock Slow Moving (Desember 2009) Kartu Stock FIFO Slow Moving Baquinor Infus (November 2009) Kartu Stock FIFO Slow Moving Baquinor Infus (Desember 2009) Kartu Stock LIFO Slow Moving Baquinor Infus (November 2009) Kartu Stock LIFO Slow Moving Baquinor Infus (Desember 2009) Kartu Stock AVERAGE Slow Moving Baquinor Infus (Nov 2009) Kartu Stock AVERAGE Slow Moving Baquinor Infus (Des 2009) Pencatatan Pembelian Kartu stock Slow Moving (November 2009) Pencatatan Pembelian Kartu stock Slow Moving (Desember 2009) Pencatatan Penjualan Kartu stock Slow Moving (November 2009) Pencatatan Penjualan Kartu stock Slow Moving (Desember 2009) Kartu Stock FIFO Slow Moving Zithromax Dry (November 2009). 55 xii

6 4.2.6 Kartu Stock FIFO Slow Moving Zithromax Dry (Desember 2009) Kartu Stock LIFO Slow Moving Zithromax Dry (November 2009) Kartu Stock LIFO Slow Moving Zithromax Dry (Desember 2009) Kartu Stock AVERAGE Slow Moving Zithromax Dry (Nov 2009) Kartu Stock AVERAGE Slow Moving Zithromax Dry (Des 2009) 62 xiii

7 DAFTAR GAMBAR Gambar Halaman 3.1 Struktur Organisasi RS. Medika Permata Hijau 43 xiv