Analisis Persediaan Non-Moving sebagai Indikator Potensi Penurunan Nilai Persediaan Non-Spare Part pada PT Petrokimia Gresik Tahun 2025

Abstract

Non-moving inventory refers to inventory that has not experienced any movement in quantity or value within a defined period and may serve as an early indicator of potential inventory value decline. This study aims to analyze non-moving inventory as an indicator of potential impairment of non-spare part inventory at PT Petrokimia Gresik in 2025. A descriptive quantitative approach with a diagnostic nature was employed. Data were extracted from the company's SAP system (T-Code ZCO_R04 and T-Code F.01) and analyzed using Microsoft Excel through material identification, impairment calculation, and impairment recognition analysis. The results indicate that the number of non-moving materials remained relatively stable throughout 2025, ranging from 147 to 164 materials per month. Calculated impairment values fluctuated between IDR 19,095,579,683 and IDR 34,572,281,746. Non-moving materials were not automatically recognized as impaired; instead, they underwent a two-stage evaluation process calculation and operational review before quarterly recognition. All materials subject to impairment calculation originated from the non-moving inventory category, confirming a close relationship between non-moving status and the impairment evaluation process. This study concludes that non-moving inventory effectively functions as an early warning indicator for identifying inventory with potential value decline, supporting compliance with PSAK 202's requirement that inventory carrying values not exceed their net realizable value.