No abstract

The inventory problem is a problem always faced by decision makers in the production process, inventory recording is done to ensure the certainty that when needed these items are available.Companies engaged in trading and services need to make accounting records to determine the financial condition of the business.The need for accounting information of merchandise inventory is a very important part related to the inventory of merchandise. Due to the most frequent activity in order to achieve business smoothness. Accounting for merchandise inventory requires an inventory card which includes purchase invoices, sales invoices, proof of incoming goods, or outgoing goods relating to inventory.A good accounting system that is assessment of inventory will be a means to provide information that can be used in the evaluation of the company as well as a tool for good internal control. Companies are required to be able to apply the company's accounting policy well in order to provide accurate information for the smooth activity of the company. Therefore, the company must follow the Financial Accounting Standards (SAK), precisely the Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) formulated by the Indonesian Institute of Accountants (IAI) in 2009.The purpose of this study is to describe the determination of method of recording and valuation of goods inventory according to SAK ETAP applicable in Indonesia. The method used in this study is with a qualitative approach, the type of case study research, where the study was conducted on the company engaged in automotive retailing which has business activities trading, as a provider of various types of merchandise that sells the needs of spare parts four-wheeled vehicles and two wheels.The main activity is to buy merchandise to suppliers for resale to consumers without having to change the form of goods in order to gain profit.The inventory valuation method used in the FIFO (first in first out) / MPKP assessment method (first entry first exit). This method is used so as not to stock up on merchandise for too long so that the goods sold are worth selling goods. This method is in conformity with the Financial Accounting Standards of an Entity Without Public Accountability regarding inventory.The existence of information technology system (STI) so far is very helpful and simplify the process of recording and valuation of merchandise inventory on the CV. Tjipto Putra Mandiri Indonesia as well as the development of record keeping information system, hoping to be better systematically, effectively efficient and minimize any recording errors. Keyword: Method of Recording and Valuation of Inventory, SAK ETAP.

Belakangan ini pandemi Corona Virus Disease (yang popular dengan Covid-19)menjadi salah satu variabel utama yang menyebabkan terjadinya perubahan sosial maupun perubahan tata kehidupan bermasyarakat dan bernegara, tidak saja di Indonesia, tetapi bahkan juga di dunia. Perubahan tersebut terjadi di hampir semua sektor, tidak terkecuali pada sektor pelayanan publik. Sejumlah kebutuhan publik terhadap pelayanan publik mengalami perubahan sangat mendasar. Hal ini memerlukan respon dari pihak penyelenggara pelayanan publik, berupa inovasi pelayanan yang sesuai dengan bentuk, jenis, dan sifat kebutuhan publik yang telah mengalami berubahan tersebut. Ketika suatu lembaga penyelenggara pelayanan publikmenjadi bagian dari struktur pemerintah dan/atau pemerintah daerah, maka diperlukan suatu kebijakan publik yang memayungi inovasi yang diciptakan.Berdasarkan penelitian yang peneliti lakukan terhadap pelayanan perpajakan pada Unit Pelayanan Teknis Pengelola Pendapatan Daerah (UPT-PPD) Malang Selatan, Kabupaten Malang Provinsi Jawa Timur,  menunjukkan bahwa: (1) pada masa pandemi ini telah terjadi perubahan kebutuhan publik terhadap jenis pelayanan publik terutama pelayanan pembayaran pajak kendaraan bermotor; (2) para petugas penyelenggara pelayanan publik memerlukan sejumah cara baru dan sumberdaya pendukung guna merespon perubahan kebutuhan publik tersebut; (3) untuk menjaga dan meningkatkan efektifitas pelayanan publik di masa pandemi Covid-19, telah diciptakan inovasi pelayanan dengan nomenklatur “Jelajah Lintas Desa” (Jelita); (4) temuan tersebut menguatkan teori Bromley (1989) tentang Hierarchy of Policy Formulation; dan sejalan dengan asumsi teori Bromley ini pula peneliti merekomendasikanagar Pemerintah Daerah merespon fenomena tersebut dengan mengambil kebijakan yang responsif, didahuli dengan melakukan analisis kebutuhan (assessment) dan menetapkan kebijakan pada tingkat operasional yang kemudian ditindaklanjuti dengan merumuskan standar operasional prosedur (yang dalam teori Bromley disebut sebagai “instutional arrangements”); agar dapat memayungi inovasi pelayanan yang telah dilakukan oleh penyelenggara pelayanan publik, sekaligus dapat menjadi instrumen dalam rangka melakukan transformasi pelayanan publik guna menjaga dan meningkatkan kualitas pelayanan publik di masa pandemi Covid-19 ini.

Medokan Semampir Surabaya has a tempe business group chaired by Mrs. Pujianti, where when she founded her business for the first time, the tempe industry was one of the household agro-industries with great potential to be developed. Constraints on agreements between entrepreneurs and buyers who are large entrepreneurs whose credit payment patterns make entrepreneurs afraid of not being paid, so there is a need for an appropriate agreement for the security of both parties, with assistance in writing letters by legal practitioners and law teachers to make the agreement safe. Promotional assistance in the form of digital marketing also makes sales increase to buyers outside of existing ones. The purpose of this community service is to make micro entrepreneurs understand and be familiar with the safe sale and purchase legal agreements for sellers and buyers and to start entering the virtual world for selling their tempe products. This community service methodology is by direct assistance to entrepreneurs to make sales agreements and create social media accounts for digital marketing. The results of this community service are in the form of a letter of agreement and a social media account for tempe entrepreneurs.