TUGAS AKHIR ANALISIS METODE PENCATATAN DAN PENILAIAN PERSEDIAAN PADA PT FAP AGRI TBK

This research analyzes the inventory recording and valuation methods at PT FAP
Agri Tbk, a company engaged in oil palm plantations. The plantation sector plays
a crucial role in the Indonesian economy, and accurate inventory management
significantly impacts business sustainability and financial reporting. This thesis
aims to analyze the inventory recording process and identify the inventory
valuation methods applied by PT FAP Agri Tbk. The study employs a quantitative
approach with qualitative descriptive analysis, drawing data from PT FAP Agri
Tbk's 2024 financial statements and their notes to the financial statements. The
findings indicate that PT FAP Agri Tbk applies a combination of inventory
recording methods: a periodic system for finished goods and a perpetual system
for supporting materials and other supplies. For inventory valuation, the company
uses the weighted-average method for crude palm oil and palm kernel oil, and a
moving-average method for other inventories. Inventories are generally stated at
the lower of cost or net realizable value. The analysis demonstrates that all of PT
FAP Agri Tbk's inventory accounting practices, including both recording and
valuation methods, are in compliance with the principles stipulated in PSAK 202:
Inventories.