Tugas Akhir Analisis Metode Pencatatan dan Penilaian Persedian Berdasarkan Psak 202 Pada PT. Nusantara Sawit Sejahtera Tbk

This final paper analyzes the implementation of inventory accounting policies at
PT. Nusantara Sawit Sejahtera Tbk based on Statement of Financial Accounting
Standards (PSAK) No. 202 on Inventories. The research aims to describe and
analyze the inventory recording and valuation methods applied by the company.
The research object is the consolidated financial statements of PT. Nusantara
Sawit Sejahtera Tbk as of December 31, 2024, which were obtained from the
company's official website and the Indonesia Stock Exchange (IDX). The method
used is descriptive qualitative with a case study approach, relying on documented
secondary data from the company's financial statements.The results show that PT.
Nusantara Sawit Sejahtera Tbk has implemented several key aspects of PSAK No.
202. The company has complied with the basic principle of inventory valuation by
measuring inventory at the lower of cost and net realizable value (LCNRV), as
required by the accounting standard. This is supported by statements in the
financial reports and the presence of a provision for impairment. The company
also explicitly discloses the use of the weighted-average method for determining
the cost of general inventories and the specific identification method for
inventories in transit, which are cost formulas permitted by PSAK No. 202.
However, this paper found a deficiency in information disclosure. The
consolidated financial statements as of December 31, 2024, do not explicitly
disclose the inventory recording method used, whether it is a periodic or
perpetual system. Therefore, although several important aspects are in
compliance, the company needs to improve its disclosure transparency to fully
comply with the requirements of PSAK No. 202. It is recommended that PT.
Nusantara Sawit Sejahtera Tbk provide more detailed and explicit disclosures
regarding the inventory recording method in the Notes to Financial Statements to
enhance information quality and fully comply with the disclosure requirements of
PSAK No. 202.