ANALISIS PERHITUNGAN PERSEDIAAN BARANG DAGANG DENGAN METODE FIFO (FIRST IN FIRST OUT) PADA SWALAYAN SURYA MANDIRI GONDANG

**Abstract**

Merchandise inventory is an important asset for retail companies because it affects operational continuity, the determination of the cost of goods sold, and the presentation of financial statements. Inadequate inventory management may result in inventory discrepancies and produce less accurate information. At Surya Mandiri Gondang Swalayan, differences were found between the inventory quantities recorded in the system and the actual physical inventory in the warehouse. In addition, the inventory calculation system implemented by the supermarket tends to follow the First In, First Out (FIFO) method, but it has not been fully applied in accordance with accounting standards. Therefore, this study was conducted to analyze the conformity of merchandise inventory calculation using the First In, First Out (FIFO) method at Surya Mandiri Gondang Supermarket.

The results of this study indicate that inventory management at Surya Mandiri Gondang Swalayan has applied the FIFO principle in practice; however, it has not been implemented consistently in accordance with accounting standards. As a result, discrepancies between inventory records and the actual physical inventory are still found. The proper implementation of the FIFO method, together with improved accuracy in the inventory recording process, is expected to minimize inventory discrepancies, enhance the accuracy of inventory valuation, and provide more reliable information to support the company's decision-making process.