Analysis Of The Inventory Recording And Valuation Methods Of Merchandise Inventory At Jee Olshop Store, Seluma Regency

Siti Munawaroh (Universitas Dehasen Bengkulu)
Wagini Wagini (Universitas Dehasen Bengkulu)
Iswidana Utama Putra (Universitas Dehasen Bengkulu)
Dennis Rydarto Tambunan (Universitas Dehasen Bengkulu)

Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi
Vol. 3 No. 1 (2026): Juni

This study aims to determine the conformity of the inventory recording and valuation methods with the theory of Mulyadi (2016). The research method used is descriptive comparative through interviews, observation, and documentation. The results show that the inventory system at Toko Jee Olshop is not in accordance with the standards because it does not properly use the perpetual system, inventory cards, and the FIFO method; in addition, there is no separation in the recording of purchases, returns, and warehouse withdrawals, resulting in inaccurate stock data and profit reporting. Therefore, it is recommended to implement a computer-based recording system and inventory cards to improve the effectiveness and reliability of financial reporting.