Perlakuan Akuntansi Atas Persediaan Alat Kontrasepsi Berdasarkan PSAP No. 05 pada Perwakilan BKKBN Provinsi Jawa Timur
Daftar Isi:
- Inventories are current assets in the form of goods intended to support operational activities. The existing inventories in government agencies, of course, get accounting treatment. Guidelines used by Government Agencies are the Statement of Government Accounting Standards (PSAP) No. 05 regarding Inventory. Every financial report that has been made by a Government Agency will certainly be accountable to the Government in an area. Representatives of the BKKBN for East Java Province are government agencies working in the service sector, especially in overcoming the population explosion in East Java. The BKKBN representative for East Java Province has a warehouse to store supplies for operations, including supplies of contraceptives. The problem encountered at the BKKBN Representative Office for East Java Province was a mismatch in the presentation and disclosure of contraceptive supplies. This research method uses descriptive qualitative research, namely the results will be displayed in the form of sentences or descriptions of what is observed. The object of this research uses data for the current year 2020. Types of data used are primary and secondary data. The results of this study were the representatives of the BKKBN of East Java Province did not issue a damaged or obsolete contraceptive stock value and did not explain the actual condition when there was a damaged or obsolete contraceptive stock. Keywords: supplies, contraceptives, bkkbn, East Java, psap no. 05