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Muda, Markus Muda
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ANALISIS PERSEDIAAN PADA CV PETERNAKAN NUSANTARA TELUR LOKAL CABANG 1 KOTA SORONG Liawan, Calvin; Muda, Markus Muda; Hursepuny, Prissilia
Jurnal Pitis AKP Vol 6 No 1 (2022): Jurnal Pitis AKP (JPA) - Juli 2022
Publisher : LPPM Politeknik Saint Paul Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32531/jakp.v6i1.496

Abstract

Inventory is the most important part in the company's operations, without inventory the company will experience the risk of losing profits because it does not have a supply of supplies to meet the needs of consumers. In inventory, there are three methods for valuing inventory using the fifo and average methods. The inventory method itself can be useful for determining inventory valuation in the company. Fifo (First In First Out) is a way of storing inventory where the goods that come in first will be sold first. While the AVERAGE (average) method is a method commonly used to calculate the cost per unit of inventory by means of a weighted average. This study aims to analyze inventory, analyze the comparison of the Fifo and AVERAGE methods and determine the methods that can be used by the company.
PERHITUNGAN TAKSIRAN NILAI PERSEDIAAN PADA MINIMARKET MANNA MANDIRI GKI ELIM TEMPAT GARAM Pangkereg, Cristian; Muda, Markus Muda; Mambrasar, Mardila
Jurnal Pitis AKP Vol 6 No 1 (2022): Jurnal Pitis AKP (JPA) - Juli 2022
Publisher : LPPM Politeknik Saint Paul Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32531/jakp.v6i1.501

Abstract

The purpose of research at the Manna Mandiri Minimarket Sorong is to determine the final inventory value by calculating the estimated inventory value. Better inventory research can increase profits or profitability. Meanwhile, poor inventory valuation can erode profits and become a less competent business. Inventory is useful for protecting the company from unexpected events and disruptions in its operations. Based on the evaluation, it can be concluded that the estimation method that can be used to assess inventory is the Retail Inventory Method which uses a physical calculation system for recording inventory that is held to be able to provide initial inventory information (if any) both according to cost and selling price. Purchases for the respective period are based on the cost price and the diluted selling price, adjustments or changes in selling prices that occur in the relevant period, and information on the results.