Evaluasi Penerapan Akuntansi Penjualan Konsinyasi Dalam Laporan Keuangan Berdasarkan PSAK No. 115
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Abstract
This study aims to evaluate the application of consignment sales accounting in financial statements based on Financial Accounting Standards Statement (PSAK) No. 115. This study uses a qualitative approach with a descriptive method, which focuses on data collection through interviews, observations, and documentation of financial statements related to consignment sales transactions. The results of the study indicate that the practice of recording consignment sales in general is in accordance with the principles of PSAK No. 115, especially in terms of recognizing revenue after the consigned goods are actually sold to a third party, as well as recording commissions as a security burden. However, it was found that the allocation of cost of goods sold (COGS) for goods that have been sold has not been carried out, which can result in inappropriate profit presentation. Thus, the accounting treatment of COGS needs to be improved so that the financial statements reflect more accurate and fair performance.
Keywords: Consignment Sales, Financial Statements PSAK No. 115.
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References
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