TUGAS AKHIR PROSEDUR PENCATATAN DAN PENILAIAN PERSEDIAAN PADA PT PERKEBUNAN NUSANTARA IV REGIONAL 7 KSO UNIT BEKRI LAMPUNG

PTPN IV Regional 7 KSO Unit Bekri is a plantation company that manages
oil palm plantations, produces CPO, PKO, and oil cake which requires a lot of
tools and materials to support the production process, because this company needs
to manage supplies well. Inventory Management is something that needs to be
considered in industrial organizations, because Inventory Management concerns
how the organization can control materials in carrying out activities for receiving,
storing, maintaining and distributing materials from the results of material
procurement and storage. This research aims to determine the recording and
assessment of inventory according to standard operational procedures at PT.
Perkebunan Nusantara IV Regional 7 KSO Bekri Unit. In this research, the author
used a qualitative descriptive method. The data collection technique in this
research is by conducting direct interviews and also documentation. The results of
this research indicate that the inventory recording of PT Perkebunan Nusantara IV
Regional 7 KSO Bekri Unit is in accordance with standard operational procedures,
namely the Perpetual recording method where every transaction of receipt and
release of goods is always recorded in AU-54. Inventory assessment at PT
Perkebunan Nusantara IV Regional 7 KSO Bekri Bekri Unit is in accordance with
standard operational procedures where the assessment method uses the FIFO
(First In First Out) method.