Analisis Penerapan Metode First In First Out ( Fifo ) Dan Average Untuk Penilaian Persediaan Kertas HVS Pada Muara Kaman Copy & Print Center Di Tenggarong

Penulis

  • Nurtia Widyasari Universitas Kutai Kartanegara
  • Yonathan Palinggi Universitas Kutai Kartanegara
  • Muhammad Hermanto Universitas Kutai Kartanegara

DOI:

https://doi.org/10.53640/jemi.v21i2.963

Kata Kunci:

Inventory Valuation, FIFO, Average

Abstrak

Abstract:

 

               The purpose of this study was to compare the valuation of HVS paper inventories with the First In First Out (FIFO) method and the Average method in the Muara Kaman photocopy business in Tenggarong. The analytical tool used is descriptive analysis. The method of descriptive analysis is to describe the nature of something that has been going on at the time the research is being conducted and examines the causes of certain symptoms. Furthermore, this analysis uses the FIFO and Average methods in inventory valuation.

               The results of calculations using the average method produce cost of goods sold which is greater than the First In First Out (FIFO) method. On the other hand, the calculation using the First In First Out (FIFO) method will result in a higher ending inventory value than the average method. So if you want to report the value of current assets (especially inventory) is greater then you can use the FIFO method.

 

Keywords: Inventory Valuation, FIFO, Average

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Diterbitkan

2023-11-01

Cara Mengutip

Widyasari, N. ., Palinggi, Y. ., & Hermanto, M. (2023). Analisis Penerapan Metode First In First Out ( Fifo ) Dan Average Untuk Penilaian Persediaan Kertas HVS Pada Muara Kaman Copy & Print Center Di Tenggarong. JEMI Is Managed and Published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional Legality Is Reflected in the ISSN Number: 1411-9560 Published by LIPI in 2003 As a Manifestation of the Commitment of the Journal of Economics and Management to the Demands of Scientific Culture. Submit Your Best Paper to Be Published With the Indonesian Journal of Economics and Management. Authors Who Wish to Submit Articles to the Journal of Management Economics, Must Comply With the Writing Guidelines. If the Submitted Article Does Not Comply With the Writing Guidelines or Is Written in a Different Format, It Will Be REJECTED by the Editor before Further Review. Editors Only Accept Articles That Meet the Specified Format. Articles Written in Indonesian., 21(2), 1–16. https://doi.org/10.53640/jemi.v21i2.963

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