ANALISIS PENILAIAN PERSEDIAAN BARANG DAGANG UNTUK MENCAPAI LABA YANG OPTIMAL PADA KOPERASI KARYAWAN MELATI PONOROGO

NINGTIYAS, VIRA, ZULVA, KHUSNATUL and WIJAYANTI, IIN (2023) ANALISIS PENILAIAN PERSEDIAAN BARANG DAGANG UNTUK MENCAPAI LABA YANG OPTIMAL PADA KOPERASI KARYAWAN MELATI PONOROGO. Skripsi (S1) thesis, Universitas Muhammadiyah Ponorogo.

[img] Text (SURAT PERSETUJUAN UNGGAH KARYA ILMIAH)
1. surat persetujuan unggah karya ilmiah.pdf

Download (261kB)
[img] Text (HALAMAN DEPAN)
2. HALAMAN DEPAN.pdf

Download (800kB)
[img] Text (BAB 1)
3. BAB 1.pdf

Download (467kB)
[img] Text (BAB 2)
4. BAB 2.pdf
Restricted to Repository staff only

Download (417kB)
[img] Text (BAB 3)
5. BAB 3.pdf
Restricted to Repository staff only

Download (219kB)
[img] Text (BAB 4)
6. BAB 4.pdf
Restricted to Repository staff only

Download (1MB)
[img] Text (BAB 5)
7. BAB 5.pdf
Restricted to Repository staff only

Download (193kB)
[img] Text (DAFTAR PUSTAKA)
8. DAFTAR PUSTAKA.pdf

Download (308kB)
[img] Text (LAMPIRAN)
9. LAMPIRAN.pdf
Restricted to Repository staff only

Download (873kB)
[img] Text (SKRIPSI FULL TEXT)
10. SKRIPSI FULL TEXT.pdf
Restricted to Repository staff only

Download (2MB)

Abstract

The purpose of this research is to analyze the method of assessing merchandise inventory at the Melati Ponorogo Employee Cooperative using the First In First Out (FIFO), Last In First Out (LIFO), and Average (Average) methods for the period January - December 2022. The data collection method in this research uses primary data and secondary data. Primary data by conducting field research, namely conducting local observations (observations), documentation, and direct interviews with employees or company administrators to collect data in the form of inventory reports. Meanwhile, secondary data is collected by collecting theoretical discussions about methods for assessing merchandise inventory. Meanwhile, the analytical method used is a quantitative descriptive method, namely data presented in the form of numbers originating from initial inventory data, purchases and sales of merchandise as well as ending inventory of merchandise at Kopkar Melati in January - December 2022. The sample used used in this research is the inventory of merchandise that is frequently sold (fastmoving), namely disposable mats/underpads (underpads) in the Melati Employees Cooperative. The research results show that calculations using the Average method produce a lower Cost of Goods Sold (COGS) and higher gross profit than the First In First Out (FIFO) and Last In First Out (LIFO) methods.

Item Type: Thesis (Skripsi (S1))
Uncontrolled Keywords: Persediaan Barang Dagang, FIFO, LIFO, Average
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic
Depositing User: fe . userfe
Date Deposited: 29 Sep 2023 02:07
Last Modified: 29 Sep 2023 02:07
URI: http://eprints.umpo.ac.id/id/eprint/12924

Actions (login required)

View Item View Item