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The purpose of this study is to find out and evaluate the android-based cashier application (Applicationr) with PSAK No. 14 regarding inventory. This research is a case study research. The data collection techniques used in this study were interviews, observation, and documentation. Data analysis techniques are carried out through several stages, namely data collection, data reduction, data presentation, and conclusion making. The results showed that the process of recording goods in the cashier application was adequate and had shown compliance with PSAK No. 14 regarding inventory assessment, inventory recording methods, and inventory categorization. Although it can be said to be in accordance with PSAK No. 14, several evaluations need to be done to improve the effectiveness of controlling merchandise inventory in the cashier application, namely by adding the stock book feature to make it easier to check incoming and outgoing goods as well as adding minimum order.
Pangerti et al. (Fri,) studied this question.