October 12, 2025

Compliance Analysis of Inventory Accounting Treatment at PT Rapid Niaga International: Alignment with PSAK No. 14 of 2018

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Comparative description analysis reveals partial compliance with PSAK No. 14 in inventory disclosure, indicating transparency issues.

The study shows that inventory valuation and presentation align with PSAK No. 14 of 2018, ensuring accurate financial reporting.
However, the company’s recording and disclosure methods did not fully comply, potentially misleading stakeholders relying on these statements.
Implementing standardized practices is necessary to enhance financial reporting accuracy and ensure compliance with PSAK No. 14.
Improvements in transparency could significantly contribute to better financial accountability within PT Rapid Niaga International.

Wairooy et al. (2025) studied this question.

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