Perbandingan Metode Penilaian Persediaan FIFO dan Average Terhadap Laba Perusahaan PT. Salmart Retailindo International

Yuliana Adityaningsih (Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara)
Riska Amelia Hafid (Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara)

Khazanah Journal: Economics, Muamalah dan Entrepreneurship
Vol. 3 No. 3 (2026)

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