ANALISIS PERHITUNGAN PERSEDIAAN DENGAN MENGGUNAKAN METODE FIFO DAN AVERAGE

(Studi Kasus UMKM Jajanan Gapit Khas Dusun Bonagung Desa Kabalan Kecamatan Kanor Kabupaten Bojonegoro Tahun 2020)

Abstract

Gapit snack SMEs are businesses run by the community or commonly referred to as home industries in Bonagung Hamlet RT/RW 002/005 Kabalan Village, Kanor District, Bojonegoro Regency since 2008. In their business, Gapit snack SMEs produce 2 types of Gapit, namely Gapit kluntung and Gapit Ketan. So far, Snack Gapit's internal control of inventory is still very simple, this is because MSME actors do not understand the process of recording and calculating inventory properly and correctly, so that Snack Gapit's business is estimated to really need internal inventory control that can assist in increasing the accuracy of inventory calculations to obtain maximum profit. The purpose of this study was to determine inventory calculations using the FIFO and Average methods (Case Study of Gapit Small Snacks Typical of Bonagung Hamlet, Kabalan Village, Kanor District, Bojonegoro Regency in 2020). The research method used in this research is descriptive quantitative method, in which the data obtained from this study will be processed and analyzed to produce conclusions that are useful and applicable to the object under study either with one or more variables without making comparisons or connecting with other variables. The results of this study indicate that the method that is profitable for SMEs to snack gapit is the FIFO method. The cost of goods sold for Gapit kluntung snacks when using the FIFO method is smaller, which is Rp. 200,845,000 compared to using the average method of Rp. 202,045,000. The cost of goods sold for flattened snacks when using the FIFO method is Rp. 82.840.000 compared to using the Average method of Rp. 83.270.000. Thus, the FIFO method produces higher profits than the Average method.