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This Author published in this journals
All Journal Khazanah Journal: Economics, Muamalah dan Entrepreneurship
Riska Amelia Hafid
Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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Perbandingan Metode Penilaian Persediaan FIFO dan Average Terhadap Laba Perusahaan PT. Salmart Retailindo International Yuliana Adityaningsih; Riska Amelia Hafid
Khazanah Journal: Economics, Muamalah & Entrepreneurship Vol. 3 No. 3 (2026)
Publisher : LPPM STIE Tri Dharma Nusantara - Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/kh.v3i3.847

Abstract

The objective of this study is to analyze and compare the FIFO and Average inventory valuation methods regarding their impact on the profit of PT Salmart Retailindo Internasional. The study utilizes both quantitative and qualitative data, drawing from primary and secondary sources. A descriptive-comparative data analysis method was employed. The results indicate differences between the two valuation methods in terms of ending inventory value, Cost of Goods Sold (COGS), and gross profit; specifically, applying the FIFO method optimizes the company's profit compared to the Average method. This difference in profit significantly affects the company's earnings, particularly for businesses that manage a diverse range of inventory items
Co-Authors Yuliana Adityaningsih