ANALISIS PENGGUNAAN METODE PENILAIAN PERSEDIAAN PADA KANTOR PT. AIRINDO SAKTI SAMARINDA

This study aims to analyze the differences in inventory calculation results using the FIFO, LIFO, and Average methods for spare parts at PT. Airindo Sakti Samarinda, as well as their impact on COGS and ending inventory. The method used is quantitative descriptive with data on purchase and sales transactions during the research period. The results show that the FIFO method produces COGS of Rp 109,281,660 and ending inventory of Rp 81,665,952; LIFO resulted in COGS of Rp 109,915,268 and ending inventory of Rp 81,049,144; while Average resulted in COGS of Rp109.448.558 and ending inventory of Rp81.515.853. FIFO tends to result in a low COGS and high ending inventory, LIFO results in a high COGS and low ending inventory, while Average provides the most stable results with the highest ending inventory. It is concluded that the selection of inventory valuation methods affects financial statements. The Average method is recommended because it is stable and compliant with Indonesian accounting standards.