Analisis Perlakuan Akuntansi atas Pengelolaan Persediaan Barang pada Hotel Gran Puri Manado
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Abstract
Penelitian ini bertujuan untuk mendeskripsikan pengelolaan persediaan barang pada Hotel Gran Puri Manado dan menganalisis perlakuan akuntansinya ditinjau dari pengakuan, pengukuran, pencatatan, penyajian, dan pengungkapan berdasarkan PSAK 202 tentang Persediaan. Penelitian menggunakan metode kualitatif deskriptif dengan pendekatan studi kasus. Data diperoleh melalui dokumentasi atas Laporan Pengelolaan Persediaan Barang bulan Agustus 2025 beserta dokumen pendukungnya, kemudian dianalisis secara deskriptif-komparatif terhadap ketentuan PSAK 202. Hasil penelitian menunjukkan bahwa pengelolaan persediaan telah dilaksanakan melalui tahap pembelian, penerimaan, penyimpanan, pengeluaran, dan stock opname yang didukung dokumen dan pemisahan fungsi, tetapi pembelian sayuran belum didukung invoice dan selisih stock opname sebesar Rp72.391 tidak disertai berita acara. Pengakuan persediaan berdasarkan Receiving Report, pengukuran sebesar harga beli, dan pencatatan perpetual pada kartu stok telah sejalan dengan PSAK 202. Namun, rumus biaya belum ditetapkan secara tertulis, selisih stock opname tidak terbukti dibebankan, dan evaluasi nilai realisasi neto tidak terdokumentasi, sedangkan penyajian dan pengungkapan dianalisis secara normatif karena laporan keuangan hotel tidak tersedia.
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