6 Adjustment patterns of movement includes the ability to make
changes and adjustments to movement patterns with the local conditions or by showing a level of skill that reaches proficiency.
7 Creativity includes the ability to give the new gesture patterns, then on
the basis of the initiative and their own initiative.
5. Research and Development Media
According to Anik Ghufron 2007: 6, he explains that the model of research and development in education and learning department has
several characteristics, they are: Characteristically
research-based development
means that
the development of educational products are pursued through research.
Oriented to the product and do not test the theory. The result of the development is used for the sake of improvement and
development of quality of education and good learning. Research and development aims to discover, develop, and validate
products Sugiyono, 2011: 4. Research and development “DASI” as a learning media will be conducted by researchers that aims to design,
create, validate, and test the media to the students in accordance with the curriculum 2013. Step of 4D model has four stages: the definition stage
define, design stage, development stage, and dissemination stage of the product of learning media.
6. Recording Inventory System
According to Sohidin 2014: 47, Inventory is one of the current assets which generally have great value among other current assets. Inventory is
a type of productive assets owned by a company, because this inventory is an asset that has a direct association with company revenue. If the asset
inventory turnover rate is slow, then it can certainly slow the process of revenues obtaining of the company that will be slow as well and vice
versa. Inventory recording systems are divided into two, they are:
1 Perpetual System
It is called the perpetual system because accounting records carry continue perpetual for recording the amount and costs or basic
price. It is thus ultimate amount and cost of inventory that can be determined at any time.
In a perpetual system, both the amount of sales and cost of goods sold will be recorded in each sale. The accounting treatment for
inventory perpetual systems are: a
Purchase of merchandise will be debited on inventory account b
Cost of purchase transport will be debited on inventory account c
Purchase return will be credited on supplies account d
Cost of goods sold is recognized in conjunction with revenue recognition and inventory account at a credit account
e The inventory account is the control account supported by the
subsidiary ledger for each type inventories item
2 Periodic System
The periodic system calculates the amount and value of stocks that will be known at the end of the period only for the
preparation of financial statements. Each transaction of purchase or sale of goods inventory of the account is never transferred or never
debited if there is no purchases or credited if there is a sale. Inventory account will be updated by the value only at the end of
the period just before the financial statements through physical inventory counting stock opname in the warehouse.
The accounting treatment for periodic inventory recording systems such as:
1 Purchasing merchandise will be debited to purchase accounts 2 There is no record in the inventory accounts
3 Cost of purchase transport will be debited to the cost of purchase transport account
4 Returns and purchase allowances will be credited to the turns and purchase allowances
5 Purchases discount will be credited to the purchase discount 6 Cost of goods sold is calculated at the end of the period after
doing the physical count and inventory valuation end. The use of physical method requires the calculation of
items that still exists on the date of the financial statements. Calculation of inventory stock opname is necessary to know the
amount of goods that are still there and then calculate the basic price.
Table 2. Transaction of Account Recording
Recording of Trading Company by Periodic and Perpetual System No.
Transaction Information Physical System
Perpetual System
1. Inventory Purchas
Purchase D Inventory D
2. Cost of Purchas Transport
Payment Cost
of Purchas
Transport D Inventory D
3. Purchas Return
Purchas Return K Inventory D
4. Purchase Discount
Purchase Discount K Inventory D
5. Goods Sale
Account Receivable D Sale K
Acc. Receivable D and Sale K. Cost of Goods
Sold D and Inventory K
6. Cost of Sale Transport
Payment Cost of Sale Transport
D Cost of Sale Transport D
7. Sale Return
Sale Return D and Account Receivable K
Sale Return D and Acc. Receivable K, Inventory
D and Cost of Sale Transport K
8. Sale Discount
Sale Discount D Sale Discount D
Source: Sohidin Book 2014
B. Relevant Research
