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All Journal Fundamental Management Journal Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis INTERACTION: Jurnal Pendidikan Bahasa Akrab Juara : Jurnal Ilmu-ilmu Sosial El-Mujtama: Jurnal Pengabdian Masyarakat Jurnal Administrasi Bisnis (J-Adbis) Profitabilitas JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah fundamental management journal Masyarakat: Jurnal Pengabdian
Maria Lapriska Dian Ela Revita
Universitas Bina Sarana Informatika
Religion Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Medicine & Pharmacology Social Sciences Other

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ANALYSIS OF INVENTORY AND RAW MATERIAL COST VALUATION USING FIFO, LIFO AND WEIGHTED AVERAGE METHODS Maria Lapriska Dian Ela Revita; Jumiati
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 2 (2026): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i2.2807

Abstract

Statement of Financial Accounting Standards (PSAK) No. 14 explains inventory issues, including inventory valuation, methods used to record inventory, and inventory reporting. This study aims to calculate the valuation of raw material costs and the value of ending inventory of raw materials using the FIFO, LIFO, and Weighted Average methods. In this paper, the author uses a descriptive qualitative method and Literature Study. Based on the results of the calculation of the three methods in the Case Study of PT. "Perdana Paskalis" in April 2026, it shows that the cost of raw material usage is 5,000 kg, for the lowest value is indicated by using the FIFO method. Valuation using the LIFO method is 6.5% higher, while using the Average method is 20.20% higher than the FIFO method. In the calculation of raw material inventory, which is 900 kg, the LIFO method shows the largest inventory value. Valuation using FIFO is 3.06% higher, while the Average method is 1.2% higher than the LIFO method.
Co-Authors 2, Annisa Asep Dony Suhendra Dede Mustomi Dian Berliansyah Putra Fitri, Khansa Mustika Heri Aryadi heri aryadi, heri Hibono, Leonita Indah Ariyati Jumiati Jumiyati Khoirul Ulum Natal Indra Nurvi Oktiani Oktiyani, Rina Rahmayani, Fanny Siregar, Juarni Sugiarti Sugiarti Sugiarti Tyas, Anindya Ikaning Ulum, Khoirul Yuliantari, Kartika