Safitri, Tanti Dwi (2019) Evaluasi perlakuan akuntansi terhadap penjualan barang konsinyasi pada cv. KI. Bachelor thesis, Universtitas Pelita Harapan.
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Abstract
Perusahaan di Indonesia telah terbiasa menerapkan sistem penjualan konsinyasi baik dalam bisnis kecil menengah atau dalam bisnis menengah ke atas. Pada praktiknya sistem penjualan konsinyasi dapat disalahgunakan (barang konsinyasi diakui sebagai pendapatan). Perusahaan dapat mengakui sebagai pendapatan ketika penjualan produk dari persediaan disebut sebagai pendapatan dari penjualan dan dapat diakui saat barang telah terkirim. CV. KI dalam pencatatan persediaan dan penjualan konsinyasi belum sesuai dengan PSAK yang berlaku secara umum. Pencatatan persediaan dan pencatatan penjualan konsinyasi di CV. KI dilakukan seadanya. Jenis penelitian ini merupakan penelitian terapan atau applied research, yaitu penelitian dengan tujuan untuk menyelesaikan masalah yang dihadapi oleh manajer di tempat kerja dan memerlukan penyelesaian dengan segera. Penelitian ini dilakukan dengan menganalisis dan mengevaluasi mengenai perlakuan akuntansi terhadap pengungkapan penjualan barang konsinyasi dan perbandingan antara penjualan konsinyasi dan tidak pada perusahaan dagang yaitu, CV. KI dengan menggunakan metode terpisah dalam pencatatan. Hasil dari penelitian ini adalah perusahaan CV. KI dengan sistem penjualan konsinyasi dapat menghasilkan penjualan sesuai dengan target, sedangkan perusahaan CV. KI dengan sistem penjualan reguler menunjukkan laba yang diterima tinggi namun penjualan unit mesin tidak sesuai dengan target. Penjualan reguler di CV. KI mencapai laba yang tinggi namun penjualan unit mesin tidak terlalu tinggi. Sedangkan pada penjualan konsinyasi laba yang didapatkan terlihat kecil namun penjualan yang dihasilkan dari sistem konsinyasi mampu menekan angka target penjualan / Companies in Indonesia have promoted a consignment sales system in either a small to medium business or in a middle to upper business. In practice, the consignment sales system can be misused (consignment goods as income). The company can receive as sales revenue from income referred to as income from sales and can receive when income has been received. CV. KI in recording approval and sales is not in accordance with the generally accepted PSAK. Recording of Receipts and Recording of consignment sales at CV. KI is done improbably. This type of research is applied research or applied research, namely research with the aim of resolving problems raised by managers in the workplace and getting resolutions immediately. This research was conducted by analyzing and discussing accounting for disclosure of consignment goods sales and discussing between consignment sales and not on trading companies, namely, CV. KI using a separate method in recording. The results of this study are CV. KI with a sales system can generate sales according to the target, while the company CV. KI with a regular sales system produces profits that are received high sales of machine units are not in accordance with the target. Regular sales on CV. KI achieved high profits but the engine sales unit was not too high. While on consignment sales, the profits obtained are small but sales generated from the consignment system are able to obtain sales target figures
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | penjualan; konsinyasi; keuntungan; sales; consignment; profit | ||||||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
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Depositing User: | Rafael Rudy | ||||||||||||
Date Deposited: | 08 Nov 2022 04:24 | ||||||||||||
Last Modified: | 08 Nov 2022 04:24 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/51004 |
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