Jurnal Ilmiah Ranggagading (JIR)
Vol 10, No 2 (2010): Jurnal Ilmiah Ranggagading

Pengaruh Metode Penilaian Persediaan Terhadap Tingkat Laba Perusahaan Pada PT. Ramayana Lestari Sentosa, Tbk

Hasibuan, David H.M. (Unknown)

Article Info

Publish Date
22 Jan 2012


This research goal is to find out the registration of merchandise stock applied at PT Ramayana Lestari Sentosa, Tbk., how to prepare the merchandise stock and how about its influence towards profit degree of the company. The result of this research shows that the registration system of merchandise stock applied at PT Ramayana Lestari Sentosa, Tbk made use of perpetual registration and evaluation method by using LIFO method where the final merchandise was evaluated based on buying price determined previously. The influence of the evaluation method towards profit degree could make the profit decreases and then the tax obligation decreases as well. Keywords: the registration system of merchandise stock;

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Journal Info





Decision Sciences, Operations Research & Management Economics, Econometrics & Finance


Jurnal Ilmiah Ranggagading (JIR) is published by Sekolah Tinggi Ilmu Ekonomi Kesatuan (STIEK). Published twice a year. JIR is a media communication and reply forum for scientific works especially concerning the field of Accounting and ...