Optimizing the Accuracy of Inventory Recording Based on PSAP No. 05: Synchronizing Reconciliation Data and Physical Inventory in Government Agencies
DOI:
https://doi.org/10.31000/j3hp9q65Keywords:
SIMBADA, , Inventory Accounting, Internal ControlAbstract
This study aims to evaluate the compliance of accounting treatment for consumable inventory at a provincial technical government agency based on the regulatory framework of PSAP No. 05, and to identify strategies for optimizing recording accuracy. This study utilizes a descriptive qualitative approach where primary and secondary data were gathered directly through in-depth interviews with inventory officers, participatory observation of the regional asset management application (SIMBADA) operations, and documentation analysis conducted during an integrated internship program. The results indicate that the classification, recognition, and measurement of consumable items (such as office stationery, paper, document covers, and computer supplies) via the digital system generally align with Governmental Accounting Standards (SAP) guidelines. However, internal control weaknesses persist, specifically a time lag in inputting manual disbursement documents into the system, which causes temporary balance discrepancies between the digital database and the physical stock in the warehouse. The implications of this study emphasize that intra-period inventory data asynchrony can distort the disclosure quality of current asset accounts in the Notes to Financial Statements (CALK). Therefore, internal policymakers need to formulate local regulations regarding rigorous periodic reconciliation mechanisms and the execution of unannounced physical audits (surprise audits) to ensure the presentation of valid, transparent, and accountable local government financial statements.
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