ANALISIS KEBIJAKAN AKUNTANSI PERSEDIAAN PITA CUKAI PADA KPPBC TIPE MADYA CUKAI KEDIRI
DOI:
https://doi.org/10.31092/jia.v5i1.1143Abstract
This research was conducted to analyze the accounting policy for excise tape inventory which is implemented in the KPPBC Type Madya Cukai Kediri. The research method used is through a qualitative approach. To support this research, data collection methods were carried out which included literature studies and field studies related to the supply of excise stamps for the 2019.
The results of the study can be concluded that KPPBC TMC Kediri has recognized and recorded excise inventory accounting by applying accrual basis and as a whole is in accordance with the regulations of government accounting standards, but there is an acknowledgment of inventory excise stamps in KPPBC TMC Kediri which is not yet in accordance with PMK Number 224/PMK.05/2016. Furthermore, KPPBC TMC Kediri has implemented the SAKTI application to support its accounting business processes.
Penelitian ini dilakukan untuk menganalisa kebijakan akuntansi persediaan pita cukai yang diimplementasikan di KPPBC Tipe Madya Cukai Kediri. Metode penelitian yang digunakan adalah melalui pendekatan kualitatif. Untuk mendukung penelitian tersebut, dilakukan metode pengumpulan data yang mencakup studi kepustakaan dan studi lapangan terkait persediaan pita cukai TA 2019.
Hasil penelitian dapat disimpulkan bahwa KPPBC TMC Kediri telah melakukan pengakuan dan pencatatan akuntansi persediaan cukai dengan penerapan basis akrual dan secara keseluruhan telah sesuai dengan peraturan standar akuntansi pemerintahan, namun terdapat salah satu pengakuan persediaan pita cukai di KPPBC TMC Kediri yang belum sesuai dengan PMK Nomor 224/PMK.05/2016. Selanjutnya, KPPBC TMC Kediri telah mengimplementasikan aplikasi SAKTI untuk menunjang proses bisnis akuntansinya.
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