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Jurnal Ilmu Akuntansi Mulawarman (JIAM)
Published by Universitas Mulawarman
ISSN : -     EISSN : 27153800     DOI : http://dx.doi.org/10.30872/jiam.v7i2
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmu Akuntansi Mulawarman (JIAM) is a scientific journal in the field of Accounting Science published four times a year (in Apr, June, Sept & Nov). Faculty of Economics and Business Mulawarman University.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 45 Documents
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PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA desi oktafiani
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 3 (2018): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i3.3133

Abstract

ABSTRAKDesi Oktafiani. 2018. Pengaruh Struktur Modal dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Dibawah bimbingan Bapak Hamid Bone  sebagai Pembimbing I dan Ibu Anisa Kusumawardhani sebagai Pembimbing II.Tujuan utama suatu perusahaan adalah memakmurkan pemegang saham atau pemilik perusahaan. Tujuan ini dapat dicapai dengan memaksimumkan nilai perusahaan. Nilai perusaaan merupakan persepsi investor terhadap suatu perusahaan, yang dapat dilihat dari harga saham, dimana harga saham yang tinggi dapat meningkatkan nili perusahaan. Nilai perusahaan dalam penelitian di diproksikan dengan Price Book Value yaitu rasio pasar yang digunakan untuk mengukur harga saham dengan nilai buku saham.Penelitian ini betujuan untuk menguji dan mengetahui pengaruh struktur modal yang diprosikan dengan Debt to Equity Ratio dan profitabilas yang di profitablitas yang diproksikan dengan Return on Equity terhadap niai perusahaan yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini aala seluruh perusahaan manufaktur subsector makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Teknik pengambilan sampel menggnunakan purposive sampling dengan total sampel berjumlah 7 perusahaan dan data penelitian berjumlah 35 data observasi.Penelitian ini menggunakan data time series dengan moel regresi linear berganda. Hasil analisis regresi linear berganda menunjukkan bahwa kelayakan model diperoleh nilai signifian sebesar 0,005 0,05 yang menyatakan model layak dianalisis dengan analisis regresi linear berganda. Uji Koefisien Determinasi (R2) dengan melihat nilai adjusted R square bahwa sebesar 23,7% variasi variabel dependen dalam penelitian ini dapat dijelaskan oleh variasi dari variabel independen dan sisanya sebesar 76,3% dijelaskan variabel lain di luar penelitian. Uji hipotesis menunjukkan nilai koefisien regresi variabel struktur modal adalah sebesar -0,009 dengan signifikansi sebesar 0,433 0,05. Sedangkan nilai koefisien regresi variabel profitabilitas adalah sebesar 0,166 dengan signifikansi sebesar 0,009 0,05.Hasil penelitian ini menunjukkan bahwa struktur modal (DER) mempunyai pengaruh negatif dan tidak signifikan terhadap nilai perusahaan artinya bahwa jika struktur modal mengalami peningkatan satu satuan, maka nilai perusahaan akan tetap atau konstan. Sedangkan profitabilitas (ROE) mempunyai pengaruh positif dan signifikan terhadap nilai perusahaan (PBV), artinya bahwa jika profitabilitas mengalami kenaikan satu satuan, maka nilai perusahaan akan mengalami kenaikan 0,166.Kata Kunci    : Nilai Perusahaan, Struktur Modal dan Profitabilitas.   ABSTRACTDesi Oktafiani. 2018. The Influence of Capital Structure and Profitability on Company Value of Companies Listed on Indonesia Stock Exchange. Under the guidance of Mr. Hamid Bone as First advisor and Ms. Anisa Kusumawardhani as Second advisor.The main purpose of a company is to prosper the shareholders or owners of the company. This goal can be achieved by maximizing the company. Perusaaan value is the perception of investors to a company, which can be seen from the stock price, where high stock prices can increase nili companies. The value of the company in research in proxies with Price Book Value is the market ratio used to measure stock prices with book value.This study aims to recall and see the effect of capital which is proportioned with Debt Ratio to Equity and profitability in profitablitas proxy with Return on Equity to company niai listed in Indonesia Stock Exchange. Population in this research is aala all manufacturing company of food and beverage sub sector at Stock Exchange period 2012-2016. Sampling technique with sample. Observational data.This research uses time series data with multiple linear regression. Results of multiple linear regression analysis showed the feasibility of the model obtained significance value 0.005 0.05 which states feasible model is analyzed by multiple linear regression analysis. Determination coefficient test (R2) by looking at adjusted value R square are as 23,7% variation of dependent variable in this research can be explained by variation of independent variable and. Hypothesis test shows regression result of variable of capital structure is equal to -0,009 with significance equal to 0,433 0,05. While for variable regression of profitability variable is equal to 0,166 with significance equal to 0,009 0,05.The results of this study indicate the existence of capital structure (DER) which has a negative and insignificant effect on firm value that is if capital structure can increase one unit, hence company will remain or constant. While profitability (ROE) has a positive and significant influence on firm value (PBV), meaning that if the profit increases one unit, then the company will experience an increase of 0.166.Keywords: Company Value, Capital Structure and Profitability.
Pengaruh rasio likuiditas, leverage, aktivitas, dan profitabilitas terhadap return saham Kiki Wulandari; Iskandar Iskandar; Ledy Setiawati
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 3 (2018): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i3.1662

Abstract

This research is conducted to find out the Influence of Liquidity, Leverage, Activity, and Profitability Ratio to Stock Return. The object of this research is Property and Real Estate Sector that listed in Indonesian Stock Exchange. The ratio that used in this research are liquidity with the indicator is Current Ratio (CR), leverage with the indicator is Debt to Equity Ratio (DER), activity with the indicator is Total Assets Turnover (TATO) and profitability with the indicator is Return On Equity (ROE). The data used in this research are kind of secondary data that colllected by documentation and library reserach method. The data sources are financial report of companies and the sample from 33 companies were selected by purposive sampling method. The analytic technique used in this research is multiple linier regression with SPSS aplication. The results of this research show that Current Ratio (CR) and Debt to Equity Ratio (DER) have an unsignifcantly negative influence  to the stock return, on the other hand Total Assets Turnover (TATO) has a significantly positive influence to the stock return, and Return On Equity (ROE) has an unsignificantly positive influence to the stock return. 
Analisis penyusunan laporan keuangan organisasi nirlaba pada masjid al muhajirin samarinda berdasarkan PSAK No. 45 Exzmay Ragil Abadi; Dwi Risma Deviyanti; Musviyanti Musviyanti
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 3 (2018): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i3.3024

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui penyusunan dan bentuk laporan keuangan yang disusun oleh Masjid Al Muhajirin Samarinda lalu peneliti akan memberikan usulan laporan keuangan yang disusun sesuai dengan PSAK No. 45, dengan menganalisis terlebih dahulu laporan keuangan dan data pendukung lainnya. Hasil penelitian menunjukkan bahwa : Masjid Al Muhajirin Samarinda belum menerapkan PSAK No. 45 dalam menyusun dan menyajikan Laporan Keuangannya.
Perlakuan Akuntansi Aset Tetap pada Kantor Kecamatan Siluq Ngurai Kabupaten Kutai Barat Simson Gabend
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 3 (2018): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i3.2814

Abstract

ABSTRAK                 Samson. 2017. Accounting treatment of fixed assets at the Siluq Ngurai District Office of Kutai Barat Regency. (under guidance lecturer supervisor I Levi Malisan and and lecturer II Indra Suyoto Kurniawan).               The purpose of this research is to know the treatment of fixed asset at Siluq Ngurai District Office of West Kutai Regency. The study used quantitative analysis.Based on the results of the research analysis, it can be concluded as follows: The treatment of fixed assets in the form of land has not complied with Statement of Government Accounting Standard (PSAP) Number 07 Year 2010 pursuant to Government Regulation Number 71 Year 2010. This is due to unsuitable assessment, presentation and disclosure. For example the land where the District Office of Siluq Ngurai in Muhur Village granted by the citizens in 2005 with the value of own estimate of Rp 345,000,000. Presentation of data on December 30, 2016 remains written for Rp 345,000,000 (fixed value / license plate). The book value of 2016 should be adjusted to the taxable book value (NJOP) of the fiscal year 2016. The treatment of fixed assets in the form of equipment and machinery has not complied with Statement of Government Accounting Standards (PSAP) Number 07 Year 2010 pursuant to Government Regulation Number 71 Year 2010 due to the assessment, inappropriate presentation and disclosure. This is because there is no calculation of economic age, depreciation and inclusion of current value. For example a Honda motorcycle type Win type purchased (procurement) in 2002 is still written worth the purchase of Rp 6,000,000. If the calculated residual value based on the economic life of the motorcycle is 7 years, then the goods should have entered the item being scrapped or auctioned to the community / local employee. The treatment of fixed assets in the form of buildings and buildings has not complied with Statement of Government Accounting Standard (PSAP) Number 07 Year 2010 pursuant to Government Regulation Number 71 Year 2010 due to unsuitable assessment, presentation and disclosure. This is because there is no calculation of economic / technical life usage, depreciation and inclusion of present value. For example, fixed assets are Muhur Kampung Pertemuan Umum (BPU) buildings, no year of construction / delivery, no usage / technical life, depreciation value and present value / book value. The value is still listed the value of procurement / development amounting to Rp 117.600.000. Similarly for other fixed assets in the form of buildings and buildings, they do not include depreciation and present value. The treatment of fixed assets in the form of roads, bridges and irrigation has not complied with Statement of Government Accounting Standards (PSAP) Number 07 Year 2010 in accordance with Government Regulation Number 71 Year 2010 due to unsuitable measurement, assessment, presentation and disclosure. This is because there is no volume calculation (length and width), economic / technical life age, depreciation and inclusion of present value. For example, fixed assets consist of special roads to the Siluq Ngurai Sub-district Office that was built in 2010, not included volumes, no usage life / technical age, did not calculate depreciation value and present value / book value. The value is still included value of procurement / development Rp 224.060.000 (value of 2010). Similarly for other fixed assets land for road plans, other special roads and power grids to the Siluq Ngurai District office, all of which do not include volume, depreciation and present value                                    Keywords: Fixed Assets, Siluq Ngurai, Accounting Treatment
Analisis Kinerja Keuangan Pemerintah Kota Balikpapan Ditinjau Daru Anggaran dan Realisasi Pendapatan Asli Daerah Julianty Siahaan; Rande Samben; Dhina Mustika Sari
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 3 (2018): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i3.3167

Abstract

ABSTRACT Julianty Siahaan, 2017. Analysis of Financial performance of the Government in the city of Balikpapan in terms of budget and Revenue Realization of the original area. Under the guidance Mr. Rande Samben and Mrs. Dhina Mustika Sari.This study aimed to find out how the financial performance of the Government in the city of Balikpapan in terms of budget and Revenue Realization of the original area. This research was conducted in the city of Balikpapan, East Borneo province using data budget and Income Realization since 2013-2016, obtained from the agency concerned.  The result of calculation by using the formula of income budget variance analysis of financial performance Revenues the Government's Native City of Balikpapan for the years 2013-2016 has reached the specified target with an average of 96.82%. The financial performance of the regional government's original Revenue Balikpapan City seen from the analysis of the original revenue growth Area year 2013 up to 2016. Due to his percentage each year is decreasing. The financial performance of the regional government's original Revenue Balikpapan City seen from analysis of financial ratios pointed out that the degree of decentralization of Balikpapan City fall into the category of being, that is, with an average of 24.65%. Balikpapan City independence can be said to be low but have almost reached the category of moderate or considerable, it was shown with an average ratio of financial independence of the region namely of 49.19%. Governments city of Balikpapan is said to be quite effective in achieving acceptance of the PAD against the budgeted average of 89.66%. The efficient level of Balikpapan City can be said to be highly efficient with an average of 3.27%. The degree of local tax contribution towards acceptance of the PAD is already quite well with average 71.88% levy on contributions to the area, still less the average 9.47%, as well as LOCAL contributions are still less well with average 3.32%, further contributions to the acceptance of other legitimate PAD also still less contribute to the acceptance of the PAD that is with an average of 15.32%.Key words:    financial performance, budget, realization, Original Income area.
Analisis Informasi Akuntansi Diferensial Menjual atau Menyewakan Pada Cv Wira Jaya di Samarinda Yesin Oktavia
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 3 (2018): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i3.2755

Abstract

ABSTRACT Yesin Oktavia. Analysis of Differential Accounting Information of selling or Renting at CV. Wira Jaya. Under guidance of Mrs. Nurita Affan as advisor 1 and Mrs Dhina Mustika Sari as advisor 2.The purpose of this research is to know and analyze the differential cost of two alternatives, to sell or renting the Excavator Komatsu PC 200-7 to determine which is more favorable alternative between sell or rent Excavator Komatsu PC 200-7. The formulation of this research is to determine which alternative is more favorable for CV. Wira Jaya between selling or renting Excavator Komatsu PC 200-7.Data collection methods used in this research is research field, which consist of observation, interviews, documentation, and research literature. The instrument analysis that used in this research is differential cost analysis. Whereas to calculate the interest rate using the method of debt cost and the present value method. The analytical method is performed by comparing the income and expense differential between decision to seling or renting Excavator Komatsu PC 200-7.             Analysis differential cost of the alternative decision to rent Excavator Komatsu PC 200-7 related the future costs. Therefore it is necessary to calculate interest rate or discount factor that used to determine present value. Calculating the present value is done using the present value formula with 5,1 % interest rate for two year.Based on the analysis of the differential cost of alternative selling or renting show that there is a profit difference between the decision to sell and rent. The profit that earned CV. Wira Jaya if the choose alternative to sell the Excavator Komatsu PC 200-7 is Rp1.039.200.000,- while the net profit earned of CV. Wira jaya if choose alternative to rent is Rp 1.538.866.936,-. This thing cause profit difference is Rp 499.666.936,-The result of this research show that rent Excavator Komatsu PC 200-7 alternative result the bigger cash in flow than selling Excavator Komatsu PC 200-7 alternative, because net profit result of selling alternative more profitable than net profit result of renting alternative.Suggestion of this research to management CV. Wira Jaya is making decision to rent alternative Excavator Komatsu PC 200-7 because net profit result is bigger than sell alternative Excavator Komatsu PC 200-7.  Keyword : Differential cost, decision making 
ANALISIS PENGENDALIAN INTERNAL PERSEDIAAN PADA GIANT SAMARINDA CENTRAL PLAZA Akhmad Zeki
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 3 (2018): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i3.3123

Abstract

Inventory is one of the important assets owned by the company. Because inventory is an asset, good internal control should be performed to keep the inventory from the bad things that may happen. Therefore, the purpose of this study is to analyze the internal control performed, in order to get a clear picture of the internal control inventory applied. To obtain data the authors do the data collection required the author using data collection tools in the form of Internal Control Quesioner (ICQ) and bibliography. The author obtained the data through obesrvasi and documentation in the field. From the result of the research, it is concluded that the internal inventory control at giant samarinda central plaza is good enough, but still has lack of firmness in the separation of task and employee professionalism. Keywords: Internal Control, Inventory, Analysis 
Pengaruh faktor-faktor good corporate governance terhadap kualitas laba pada perusahaan pertambangan yang terdaftar di bursa efek indonesia (BEI) Hernawati Hernawati; Anis Rachma Utary; Yoremia Lestari
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 3 (2018): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i3.3003

Abstract

Studi ini meneliti pengaruh komite audit, komisaris independen, kepemilikan institusional, dan kepemilikan manajerial terhadap kualitas laba. Tujuan penelitian adalah untuk menemukan bukti empiris tentang (a) pengaruh komite audit terhadap kualitas laba, (b) pengaruh komisaris independen terhadap kualitas laba, (c) pengaruh kepemilikan institusional terhadap kualitas laba dan  (d) pengaruh kepemilikan manajerial terhadap kualitias laba.            Sampel dalam penelitian ini adalah perusahaan Pertambangan yang terdaftar dalam Bursa Efek Indonesia (BEI) dalam periode tahun 2011-2015. Sampel penelitian sebanyak 5 perusahaan dengan 25 observasi melalu metode Purposive Sampling. Analisis data menggunakan analisis regresi linear  berganda.            Hasil penelitian dengan analisis regresi linear menunjukkan bahwa (a) komite audit mempunyai pengaruh terhadap kualitas laba. Hasil penelitian ini menunjukkan bahwa komite audit mampu meningkat kualitas laba. Komite audit juga dinilai mampu mengambil keputusan dalam menjaga kualitas laporan keuangan perusahaan yang dilakukan oleh pihak manajemen. (b) Komisaris independen tidak mempunyai pengaruh terhadap kualitas laba. Hal ini disebabkan karena komisaris independen belum sepenuhnya melaksanakan tugas dan tanggung jawab secara kolektif untuk melakukan pengawasan dan memberikan nasihat kepada direksi. (c) Kepemilikan institusional tidak mempunyai pengaruh terhadap kualitas laba. Hal ini menunjukkan bahwa semakin tinggi oleh kepemilikan saham, oleh pihak instiitusional, maka kualitas laba  dari perusahaan akan menurun. (d) Kepemilikan manajerial mempunyai pengaruh terhadap kualitas laba. Hal ini menyebabkan bahwa semakin besar kepemilikan manajerial dalam perusahaan maka manajemen akan cenderung untuk berusaha meningkatkan kinerjanya. Artinya semakin tinggi kepemilikan saham oleh pihak manajemen, maka laba semakin berkualitas.
Pengaruh penyajian laporan keuangan dan aksesibilitas laporan keuangan terhadap akuntabilitas pengelolaan keuangan daerah pada pemerintah daerah kota samarinda Yuni Wira Santi; Anis Rachma Utary; Indra Suyoto Kurniawan
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 3 (2018): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i3.3175

Abstract

Organisasi Pemerintah adalah organisasi yang mengelola dana publik sehingga dalam hal  pelaporan  organisasi  pemerintah  harus  dapat  memberikan  pertanggungjawaban  kepada publik dalam rangka menciptakan akuntabilitas dan transparansi dalam pengelolaan keuangan daerah. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh penyajian laporan keuangan  dan  aksesibilitas  laporan  keuangan  terhadap  akuntabilitas  pengelolaan  keuangan daerah pada Pemerintah Daerah Kota Samarinda. Metode yang digunakan dalam penelitian ini adalah  metode  kuantitatif.  Pengumpulan  data  dilakukan  dengan  memberikan  kuesioner sebanyak 60 eksemplar yang dibagikan kepada responden yang merupakan Kepala Sub Bagian dan Stafnya di Badan Pengelolaan Keuangan dan Aset Daerah Kota Samarinda. Data yang diperoleh kemudian dianalisis menggunakan SmartPLS. Hasil penelitian menunjukkan bahwa variabel penyajian laporan keuangan berpengaruh positif terhadap akuntabilitas pengelolaan keuangan daerah  dan untuk variabel aksesibilitas laporan keuangan juga berpengaruh positif terhadap akuntabilitas pengelolaan keuangan daerah.
ANALISIS PENERAPAN PSAK NO. 14 ATAS PERSEDIAAN SPAREPART MOBIL PADA PT ASTRA INTERNATIONAL DAIHATSU DI SAMARINDA Tony Crane Manurung
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 3 (2018): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i3.2786

Abstract

TONY CRANE MANURUNG, 2017. Analisis Penerapan PSAK No.14 Atas Persediaan Sparepart Mobil Pada PT International-Daihatsu di Samarinda, di bawah bimbingan Dr. Hj. Yana Ulfah dan Bapak Ibnu Abni Lahaya.Tujuan dari penelitian ini adalah untuk mengetahui pencatatan dan penilaian persediaan sparepart mobil sesuai Pernyataan Standar Akuntansi Keuangan (PSAK) No. 14 PersediaanAlat analisis yang digunakan yaitu alat analisis PSAK No. 14 tentang Persediaan. Sementara metode analisis yang digunakan adalah analisis deskriptif komparatif, yaitu metode analisis dengan cara membandingkan Pernyataan Standar Akuntansi Keuangan  (PSAK) No.14 persediaan yang meliputi pencatatan, pengukuran dan penilaian persediaan barang yang dilakukan oleh PT Astra International-Daihatsu Samarinda.Berdasarkan hasil analisis yang diperoleh yaitu Penilaian harga pokok persediaan sparepart Plug Spark mengalami selisih lebih catat persediaan akhir sebesar Rp 391.270, selisih ini disebabkan perusahaan inkonsistensi dalam menilai persediaan. Element sub assy-air cleaner mengalami selisih kurang catat sebesar Rp 2.150, selisih ini disebabkab perusahaan inkonsistensi dalam menggunakan metode penilaian harga pokok persediaan. Bush-Stabilizer mengalami selisih kurang catat sebesar Rp 1.500, selisih ini disebabkan perusahaan inkonsistensi dalam menggunakan metode penilaian harga pokok persediaan, sehingga saldo persediaan Bush-Stabilizer menunjukkan saldo akhir sebesar Rp 576.500 sedangkan jika menurut perhitungan berdasarkan PSAK No.14 tentang persediaan dengan menggunakan metode penilaian harga pokok  persediaan FIFO menunjukkan saldo akhir sebesar Rp 578.000.Pad kit disc brake L/fitting mengalami selisih kurang catat sebesar Rp 450, selisih ini disebabkan perusahaan inkonsistensi dalam menggunakan metode penilaian harga pokok persediaanKesimpulan dari penelitian ini adalah PT Astra International-Daihatsu Samarinda mencatat persediaan barang daganganya menggunakan metode perpetual dan menilai persediaan barang dagangnya yaitu menggunakan metode harga pokok persediaan FIFO, namun dalam praktiknya perusahaan melakukan kekeliruan dalam menerapkan metode penilaian harga pokok persediaan yaitu menggunakan metode FIFO namun tidak konsisten dalam menilai persediaan. Sehingga PT Astra International-Daihatsu Samarinda dalam menilai persediaan sparepart belum dapat dikatakan sesuai dengan PSAK No.14.Kata Kunci : Pencatatan Persediaan Menggunakan Perpetual dan Penilaian Persediaan Menggunakan Metode Harga Pokok Persediaan FIFO (First In First Out) TONY CRANE MANURUNG, 2017. Analysis of PSAK No.14 Application of Car Spare Parts Supply At PT International-Daihatsu in Samarinda, under the guidance of Dr. Hj. Yana Ulfah and Mr. Ibn Abni Lahaya.The purpose of this research is to know the recording and valuation of automobile spare parts inventory according to Statement of Financial Accounting Standard (PSAK) no. 14 Provision.The analytical tool used is the analysis tools PSAK No. 14 on Inventory. While the analytical method used is comparative descriptive analysis, which is the method of analysis by comparing Statement of Financial Accounting Standards (PSAK) No.14 inventory which includes recording, measuring and valuation of goods inventory conducted by PT Astra International-Daihatsu Samarinda.Based on the analysis obtained that is the valuation of the cost of inventory spare parts Plug Spark experienced a more marked difference in ending inventory of Rp 391,270, the difference is due to inconsistency in assessing inventory. The sub-assy-air cleaner element substracted by less than Rp 2,150, this difference was due to inconsistency in using the cost of inventory valuation method. Bush-Stabilizer incurred a margin of Rp 1,500, the difference was due to inconsistency in the use of the cost of inventory valuation method, so that the Bush-Stabilizer stock balance showed the final balance of Rp 576,500 whereas if based on PSAK No.14 on inventory using the method The valuation of FIFO inventory price shows the final balance of Rp 578,000.Pad disc brake L / fitting kit is less than Rp 450, the difference is due to inconsistency in using the cost of inventory valuation method.The conclusion of this research is PT Astra International-Daihatsu Samarinda records its merchandise inventory using perpetual method and appraises its merchandise inventory that is using FIFO inventory cost method, but in practice the company made a mistake in applying the cost of inventory valuation method using FIFO method but not Consistent in assessing inventory. So PT Astra International-Daihatsu Samarinda in assessing spare part supply can not be said in accordance with PSAK No.14.

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