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All Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN)
Heliyanti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PENILAIAN PERSEDIAAN OBAT DENGAN MENGGUNAKAN METODE FIFO DAN AVERAGE DI PT TRIMITRA PHARMASI Heliyanti
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 10 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i10.2082

Abstract

The This study aims to analyze drug inventory valuation using FIFO and Average methods at PT Trimitra Pharmasi and identify constraints in FIFO implementation and their impact on ending inventory and cost of goods sold (COGS). This research uses a qualitative descriptive approach with data collected through observation, interviews, and documentation. Data were analyzed by calculating ending inventory and COGS using FIFO and Average methods and comparing the results. The results show that the inventory system is computerized, but FIFO implementation is not fully optimal due to inconsistent recording caused by manual input and system changes, leading to stock discrepancies and expired/damaged returns. FIFO produces a higher ending inventory value, while Average results in a lower COGS. Therefore, FIFO is more suitable for operational inventory control, while Average can be used as a comparison for inventory valuation and COGS reporting.
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