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

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.