IRFAN, ABID MUHAMAD (2023) ANALISIS PERBANDINGAN HARGA POKOK PENJUALAN PERSEDIAAN KANTONG PLASTIK VAKUM BAG POLOS MENGGUNAKAN METODE ABC, METODE FIFO & METODE AVERAGE DI PT.GPACK GLOBAL MANDIRI. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Companies must pay attention to the inventory valuation method because it has an indirect impact on profits. PT. Gpack Global Mandiri is a distributor of plain plastic vacuum bags in West Jakarta. PT. Gpack Global Mandiri does not have a specific system for recording inventory, besides that the warehouse admin has difficulty determining the cost of inventory due to changing purchase prices. Therefore, it is necessary to have a method for recording the cost of inventory of plastic vacuum bags that are good for the company. This research will categorize the inventory value based on the ABC method and then compare the inventory value between the FIFO and Average methods to determine which method suits the company's needs. The purpose of this study was to find out whether the ABC, FIFO, and Average analysis methods were effectively used for inventory control at PT. Gpack Global Mandiri. and find out the advantages and disadvantages of each method through a comparison of the inventory value of Polo Vacuum Bag Plastic Bags at PT. Gpack Global Mandiri. The type of data used in this study is quantitative. Data was collected through observation, interviews, documentation and library research. To analyze data, there are several stages that must be passed, namely classifying, filtering, and concluding from the data received. The results showed that the FIFO method was better used and implemented by PT. Gpack Global Mandiri. Keywords: Inventory Analysis, Plain Vacuum Bag Plastic Bags, FIFO Method, Average Method Perusahaan harus memperhatikan metode penilaian persediaan karena berdampak tidak langsung terhadap laba. PT. Gpack Global Mandiri merupakan salah satu perusahaan distributor plastik vacuum bag polos di Kota Jakarta Barat. PT. Gpack Global Mandiri tidak memiliki sistem tertentu untuk pencatatan persediaannya, selain itu admin gudang kesulitan dalam menentukan harga pokok persediaan dikarenakan harga beli yang berubah-ubah. Oleh karena itu, diperlukan adanya metode pencatatan harga pokok persediaan plastik vakum bag yang baik untuk perusahaan. Penelitian ini akan mengkategorikan nilai persediaan berdasarkan metode ABC kemudian membandingkan nilai persediaan antara metode FIFO dan Average untuk menetukan metode mana yang sesuai dengan kebutuhan perusahaan. Tujuan penelitian ini adalah untuk mngetahui apakah metode analisis ABC, FIFO, dan Average efektif digunakan untuk pengendalian persediaan di PT. Gpack Global Mandiri. dan mengetahui kelebihan dan kekurangan dari masing-masing metode melalui perbandingan nilaipersediaan Kantong Plastik Vacuum Bag Polo di PT. Gpack Global Mandiri. Jenis data yang digunakan pada penelitian ini adalah kuantitatif. Data dikumpulkan melalui observasi, wawancara, dokumentasi dan library research. Untuk menganalisis data, ada beberapa tahapan yang harus dilalui, yaitu mengklasifikasikan, memfilter, dan menyimpulkan dari data yang diterima. Hasil penelitian menunjukkan bahwa metode FIFO lebih baik digunakan dan diterapkan oleh PT. Gpack Global Mandiri. Kata Kunci: Analisis Persediaan, Kantong Plastik Vacuum Bag Polos, Metode FIFO, Metode Average
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