Study of The Application of Inventory Accounting in Accordance with PSAK 14 on Financial Performance at Central Development Stores

Inventory is an asset available for sale in routine business activities. The purpose of this research is to determine the study of the implementation of inventory accounting in accordance with PSAK 14 on financial performance at Central Development Stores. This type of research is descriptive qualitative. The types of data collected by researchers are primary and secondary data, namely data obtained through interviews, documentation and literature study. The data analysis is by using the checklist method and interview results. The results of the research at the Central Development Store were that inventory recording was used using the physical method (Periodic) and the FIFO (First In First Out) assessment method. The analysis of the application of inventory accounting is sufficient in accordance with PSAK No. 14 because the checklist data calculation shows a percentage of 60%. It's just that this shop hasn't made a financial report yet.