Universitas Indonesia Conferences, International Accounting Conference - 2017

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RECONSTRUCTION ACCOUNTING OF BIOPOSKA FERTILIZER INVENTORY IN CENTER FOR PLANT CONSERVATION BOTANIC GARDEN OF INDONESIA USING SOFT SYSTEM METHODOLOGY
Riecha - Santiecha, Deddi Nordiawan

Last modified: 2017-07-10

Abstract


This research aims to reconstruct accounting of bioposka fertilizer inventory in Government Institutions of Indonesia using soft system methodology. The research identifies some problematical situations related implementation accounting of bioposka fertilizer inventory such as: inadequate recording of bioposka fertilizer, measurement of bioposka fertilizer using selling price, inadequate presentation of bioposka fertilizer inventory include bioposka fertilizer inventory expense in Balance Sheet and Operational Report, insufficient disclosure notes to financial statements, lack of employee competency and the role of General Bureau as inventory manager is not optimal. Those problematical situations are resolved by this research with related actors and the institutions will do the following action: repairing of inventory accounting procedure of bioposka fertilizer, upgrading employee competency, and optimizing role of General Bureau.

Keywords


Government Institutions; Accounting of Fertilizer Inventory; Solid Waste accounting; Soft Systems Methodology

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