Analisis Perlakuan Akuntansi Penjualan Konsinyasi pada Minimarket S_Mart Kuala Tungkal Analysis of Consignment Sales Accounting Treatment at Minimarket S_Mart Kuala Tungkal
Article Sidebar
Page Numbers:
832-845
Digital Object Identifier:
10.58578/arzusin.v5i2.5566
Viewed: 293 times
Downloaded: 307 times
LYAS Publisher cordially invites qualified professionals to serve as Editors or Reviewers. Your expertise will make an important contribution to maintaining and strengthening the academic quality of our publications. Interested applicants are kindly requested to complete the application form at the following link: Editors & Reviewers
Please feel free to contact us if you need any further information about the submission process or if you have any additional questions.
Authors:Mellya Embun Baining1, Faturahman Faturahman2, Fitri Nadia Sari Usda3
Copyright :Authors retain copyright and grant the journal right of first publication.
Main Article Content
Abstract
This research is motivated by the importance of accuracy in recording consignment sales transactions which are still an obstacle for retail businesses, especially at Minimarket S_Mart Kuala Tungkal. Lack of understanding of proper accounting treatment causes financial information not to be presented reliably, thus affecting the decision-making process. This study aims to analyze the accounting treatment of consignment sales and assess its conformity with financial accounting standards. The research used a qualitative approach with a case study method. Data collection techniques include observation, in-depth interviews, and documentation, with the research subjects consisting of shop owners, treasurers, and transaction and bookkeeping documents. Data analysis was carried out descriptively qualitatively through the stages of reduction, presentation, and conclusion drawing.The results showed that Toko S_Mart applies the non-separate recording method in reporting consignment sales and regular sales, which is considered to facilitate daily operations but limit the accuracy of detailed profit analysis. In addition, inconsistencies were found in revenue recognition and recording transactions that were not fully in accordance with accrual accounting principles. In conclusion, although recording practices reflect a basic understanding of consignment transactions, there is a need to improve technical rigor and the use of more detailed recording methods in order to produce financial statements that are relevant, reliable and useful to management in making decisions.
Downloads
Article Details
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
References
Adha, L. A. (2020). Digitalisasi industri dan pengaruhnya terhadap ketenagakerjaan dan hubungan kerja di Indonesia. Jurnal Kompilasi Hukum, 5(2), 267–298. https://doi.org/10.29303/jkh.v5i2.49
Aisyah, N. (2024). Analisis gharar dalam Akad Transaksi Semangka (Studi Kasus di Desa Padang Loang). IAIN Parepare. https://repository.iainpare.ac.id/id/eprint/8328/
Anggraini, A., Mardiana, C. F., Djafar, M. R. R., Alfares, F., Fiqhrismanwirat, F., & Carmidah, C. (2022). Analisis Penjualan Konsinyasi Pada Usaha Rumahan Produk Kerupuk Sugianti Di Raman Utara Kabupaten Lampung Timur. Jurnal Publikasi Ilmu Manajemen, 1(3), 222–230. http://dx.doi.org/10.30633/jas.v3i2.1173
Argawan, B., Halim, B., Wijaya, J., Ekaputri, K., Aditia, K. C., Prasetya, N. R., Candra, T., & Yuliati, R. (2019). Pemanfaatan Digital Marketing Channel dalam Upaya Memperluas Pemasaran Produk Jahe Merah Instan Sarongge. Journal Pemberdayaan Masyarakat Indonesia, 1(1), 187–203. http://dx.doi.org/10.25157/ag.v5i2.12122
Ariningsih, E., Saliem, H. P., Maulana, M., & Septanti, K. S. (2021). Kinerja agribisnis mangga gedong gincu dan potensinya sebagai produk ekspor pertanian unggulan. Forum Penelitian Agro Ekonomi, 39(1), 49–71. https://epublikasi.pertanian.go.id/berkala/fae/article/view/1424
Djailani, W., Monoarfa, R., & Badu, R. S. (2025). Analisis Perhitungan Persediaan Berbasis Sak Indonesia Untuk Emkm Pada Toko Nadiva. YUME: Journal of Management, 8(1), 557–577. https://www.researchgate.net/publication/335618717_JURNAL_SAK_EMKM
Farida, S., & Qomaro, G. W. (2023). Tinjauan Hukum Islam Terhadap Transaksi Titip Jual Dengan Sistem Konsinyasi Di Toko Mari Jaya Arosbaya Bangkalan. Kaffa: Journal of Sharia Economic & Bussines Law, 2(3), 23–37. https://journal.trunojoyo.ac.id/kaffa/article/view/27351
Febriyana, S., & Oktaviani, L. (2024). Analisis Perlakuan Akuntansi Persediaan Barang Dagang Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah Pada Swalayan Al-Khuzaimah Pondok Pesantren Salafiyah Syafi’iyah Sukorejo Sumberejo Banyuputih Situbondo. Mazinda: Jurnal Akuntansi, Keuangan, Dan Bisnis, 2(2), 90–100. https://ejournal.unuja.ac.id/index.php/icesh/article/view/7849
Fitriani, Y. (2021). Analisa Pemanfaatan Aplikasi Keuangan Online Sebagai Media Untuk Mengelola Atau Memanajemen Keuangan. Journal of Information System, Applied, Management, Accounting and Research, 5(2), 454–461. 10.52362/jisamar.v5i2.432
Kareja, N., Alfiyah, N., & Wicaksono, D. A. (2023). Tinjauan kesiapan penyusunan laporan keuangan sesuai SAK EMKM pada UMKM di Banyuwangi. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(7), 3095–3101. https://eprints.umm.ac.id/id/eprint/1989/1/PENDAHULUAN.pdf
Najiatun, N., Syauqi, A., Zulknarnain, R., & Mubarok, I. A. (2024). Pendampingan Laporan Keuangan Digital Aplikasi Jaraya Pada UMKM Kuliner. Jurnal Kemitraan Masyarakat, 1(4), 195–206.
Novrina, P. D., Satria, H., Meifari, V., Indriaty, N., & Syahputra, D. R. (2024). Optimalisasi Adopsi Teknologi 4.0 Penggunaan Aplikasi Kasir Pintar Berbasis Android Terhadap Kualitas Laporan Laba Rugi Di UMKM Kepripunyecerite. Jurnal Ilmiah Raflesia Akuntansi, 10(2), 793–803. https://pdfs.semanticscholar.org/320d/680d5e643a9fcaa1c03c86e245efe62b72e4.pdf
Orinaldi, M. (2020). Peran e-commerce dalam meningkatkan resiliensi bisnis diera pandemi. ILTIZAM Journal of Shariah Economics Research, 4(2), 36–53. https://ojp.e-journal.lp2m.uinjambi.ac.id/index.php/iltizam/article/view/594
Pitoy, C. V. (2016). Analisis strategi bersaing dalam persaingan usaha bisnis document solution (Studi Kasus Pada PT. Astragraphia, Tbk Manado). Jurnal Berkala Ilmiah Efisiensi, 16(3). https://ejournal.unsrat.ac.id/index.php/jbie/article/view/13320
Sari, D., & Widyawati, D. (2023). Analisis Sistem Informasi Akuntansi Penjualan Kredit Terhadap Efektivitas Pengendalian Intern Piutang Dagang (Studi Pada PT Samudera Teknik Abadi). Jurnal Ilmu Dan Riset Akuntansi (Jira), 12(3). https://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/5174
Sembiring, Y., & Elisabeth, D. M. (2018). Penerapan Sistem Akuntansi Pada Usaha Mikro, Kecil Dan Menengah Di Kabupaten Toba Samosir. Jurnal Manajemen, 4(2), 131–143. https://ejournal.lmiimedan.net/index.php/jm/article/view/34
Suzana, S. (2022). Akuntansi Penjualan Konsinyasi Terhadap Perolehan Laba Pada Perusahaan Surya Topan Banjarbaru. Jurnal Ilmiah Ekonomi Bisnis, 8(2), 378–385. https://doi.org/10.35972/jieb.v8i2.771
Trivena, S. M., Evelina, T. Y., & Santoso, E. B. (2021). Sistem penjualan konsinyasi guna meningkatkan Potensi penjualan dan kelancaran pembayaran pada umkm di kota malang. Jurnal Administrasi Dan Bisnis, 15(2), 227–236. https://journal.perbanas.ac.id/index.php/kedaymas/article/view/4298
Wibowo, P. (2019). Menuju kebijakan akuntansi yang paripurna: Studi kasus penerimaan negara bukan pajak sektor hulu migas. Balance Vocation Accounting Journal, 3(1), 67–86. 10.31000/bvaj.v3i1.1943