@thesis{thesis,
		author={Hati  Videtriana Murni},
		title ={ANALISIS PENERAPAN SISTEM AKUNTANSI PERSEDIAAN BARANG DAGANG BERDASARKAN PSAK NO.14 PADA PERUSAHAAN DISTRIBUTOR ELECTRIC MART},
		year={2024},
		url={http://repositori.ukdc.ac.id/1619/},
		abstract={This research aims to find out how the merchandise inventory accounting system is implemented based on PSAK No.14 at the Electric Mart Distributor company. This research uses a descriptive qualitative approach while the data collection techniques used are direct observation and documentation. The results of research at the Electric Mart Distributor company show that the recording system used is a periodic system or uses physical calculations using the LIFO (Last In First Out) method. Analysis of the application of merchandise inventory accounting at Electric Mart Distributor companies, most of which have implemented and are in accordance with PSAK No.14}
		}