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Renon Gacoan Noodle Restaurant is a fast food spicy noodle restaurant in Bali. This restaurant, which carries a modern restaurant concept at affordable prices, has made Mie Gacoan Renon popular among various groups. Its strategic location in the city center makes this restaurant busy with visitors, which causes quite dense queues at certain hours. Mie Gacoan Renon uses a Single Channel-Single Phase queuing system to serve visitors. The service also uses a First In First Out (FIFO) model where visitors who arrive first will be served first. The average visitor arrival is 1 person/minute and the average service is 1.6 minutes. With the help of SPSS software In processing the data, it was found that the number of customer arrivals and Mie Gacoan Renon restaurants had a Poisson distribution and the distribution of service times was a Loglogistic distribution.

Pengelolaan inventaris yang efektif dan efisien merupakan salah satu faktor kunci keberhasilan operasional pasar plastik BIMIU. Namun berbagai permasalahan sering terjadi, antara lain kesalahan pencatatan persediaan, data persediaan yang tidak akurat, dan ketidakmampuan melacak umur barang persediaan.Oleh karena itu, tujuan dari penelitian ini adalah  merancang dan membangun sistem informasi manajemen gudang dengan metode FIFO (First In First Out) untuk mengatasi permasalahan tersebut.Metode FIFO dipilih karena  paling cocok untuk toko plastik BIMIU, kami juga mengirimkan produk yang tiba lebih dulu, sehingga meminimalkan risiko kerusakan produk akibat penyimpanan jangka panjang. Sistem ini dibuat menggunakan perangkat lunak berbasis web dengan menggunakan bahasa pemrograman PHP dan database MySQL.Hasil penelitian menunjukkan bahwa sistem informasi manajemen gudang yang dirancang dapat meningkatkan akurasi pencatatan persediaan, mempermudah proses pelacakan produk, dan mengoptimalkan pengelolaan gudang. Pengenalan sistem ini diharapkan dapat meningkatkan efisiensi operasional dan layanan pelanggan  Toko Plastik BIMIU.

Semeru Farm is a company operating in the chicken farming sector. The main challenge faced by this company is financial management using manual methods with financial recording and reporting through excel applications. This requires accurate calculations in preparing profit and loss reports. In addition, the company also faces obstacles related to egg stock inventory management to ensure freshness and availability when customers buy. To overcome this problem, an accounting information system is needed that integrates stock management using the FIFO (first in first out) method, so that financial recording and reporting can be done efficiently and on time. This study aims to develop an accounting information system that manages egg stock using the FIFO method. This project includes three main phases: analysis, design, and implementation. The results include 38 database tables, transactions covering 5 accounting cycles, and various financial reports such as cash in and out reports, general journals, and final balance sheets.    

The business of selling coffee in the world is growing more easily and quickly with the provision of a place which is usually called a cafe or shop. One of them is the Titik Hitam Nalar cafe in Jakarta, but the ordering process with customers takes longer to wait for orders and customer payments that are not neatly arranged create conditions that’s are not conducive, resulting in continuous negative criticism. Therefore, an application is needed that helps employees work in every part, both in terms of ordering, manufacturing, and payments, using the FIFO algorithm which focuses on which services are prioritized first in order to reduce negative sentiment from customers. The Android-based application was created by involving every design phase, making it easier for customers and employees to provide a service facility that works well and is suitable for use.  

The purpose of this research is to determine the application of the inventory accounting information system in supporting the production process at the manufacturing company PT. Pan Pacific Jakarta Semarang Branch and problems in its implementation. The research location is at PT. Pan Pacific Jakarta Semarang Branch. Analysis tools use data reduction, presenting data, and verifying conclusions. The results of the research obtained information namely PT. PAN Pacific Jakarta Semarang Branch has successfully implemented control of incoming goods through recording using a system, enabling evaluation of goods inventory. Using the Provider Inventory System with output in Excel format makes it easier to present and document data in the form of soft files and hard files. Before data is entered, incoming and outgoing goods are recorded as an initial report. The FIFO system assessment runs smoothly, as evidenced by the storage of incoming and outgoing goods data, as well as reports reflecting transaction results. Even though PT. PAN Pacific Jakarta Semarang Branch has carried out the inventory function in accordance with accounting theory, the documentation and procedures used are not fully appropriate. The use of only delivery letters as documents and the incompatibility of procedures with accounting theory indicate room for improvement in the implementation of inventory accounting information systems.      

An accounting system that includes the organization of forms, records and reports that are focused in such a way as to provide information related to finance that is really needed by management to make it easier for company managers. A well-structured accounting system will also provide good meaning for management in managing its business. Every company has several accounting systems that are interrelated and work together to achieve certain goals. Inventory is arranged in staggered form (list/table), while the balance sheet is presented using accounts. Inventory is the basis for compiling balance sheets and annual financial reports. Aruna Cosmetics is engaged in trading various kinds of cosmetics, carrying out simple inventory records using a calculator and transferring them into books, which results in inefficient performance. When prices rise, the FIFO method causes too little effort and tends to overvalue inventory assets compared to direct individual valuation. However, if the actual movement of capital occurs on the basis of the FIFO principle, then the assessment of this method corresponds to a direct individual assessment. The formation of hidden reserves when prices rise is not possible with the FIFO method. An increase in profits due to an increase in the price of inventory is called inventory profit or illusory profit.

This study aims to describe the recording and valuation of merchandise inventory at Indomaret Basuki Rahmat Jambi City based on Statement of Financial Accounting Standards (PSAK) Number 14 Concerning Inventory and find out the obstacles encountered in carrying out merchandise calculations at Indomaret Basuki Jambi City. This type of research used in this research is descriptive qualitative research. The data collection techniques used are observation, interviews, documents and informants. The research results showrecording and valuation of merchandise inventory at Indomaret Basuki Rahmat City of Jambi is carried out based on the Statement of Financial Accounting Standards (PSAK) Number 14 Concerning Inventory, namely by recording inventory, measuring inventory, costing inventory, recognizing expenses and disclosing inventory. Indomaret Basuki Jambi City uses the FIFO (First In First Out) inventory valuation method. Obstacles encountered in carrying out the calculation of merchandise at Indomaret Basuki Jambi City are calculation errors, layout of goods, supervision that is not optimal, employee negligence and communication, inventory does not match warehouse capacity, and lack of employee cooperation.

Penelitian ini bertujuan untuk (1) mengetahui perhitungan persediaan barang dagang menggunakan metode First In Firt Out (FIFO), (2) mengetahui perbedaan perhitungan persediaan barang dagang pada PT Mitra Usaha dibandingkan dengan menggunakan metode First In First Out (FIFO). Metode yang digunakan dalam penelitian ini adalah metode penelitian deskripstif kuantitatif. Populasi dalam penelitian ini adalah laporan persediaan barang PT Mitra Usaha Flores, Kabupaten Ende periode tahun 2018-2022. Hasil penelitian menunjukan dalam pencatatan persediaan barang dagang PT. Mitra Usaha Flores selama ini tidak melakukan pencatatan persediaan barang dagang. Sehingga PT. Mitra Usaha Flores tidak mengetahui secara pasti stok persediaan yang tersedia. Namun di dalam dunia usaha sangat memerlukan metode yang benar dan sesuai dengan standar yang berlaku untuk dapat menjaga stabilitas dan pengawasan usaha yang dijalankan entitas. Dengan membuat kartu persediaan metode FIFO dapat memberikan informasi atas pembelian, penjualan dan saldo persedian akhir, PT. Mitra Usaha Flores akan mengetahui persediaan yang dimiliki setiap saat meskipun telah terjadi jual beli barang dagang.  

Drug management is a cycle including selection, procurement, distribution and use which is supported by an appropriate organizational structure, finances and management information system. The aim of this research is to determine drug management in the Pharmacy Installation at RSUD dr. Soeratno Gemolong, Sragen Regency.This research uses prospective and retrospective methods. Where retrospective data is taken from 2022 data. Prospective data is taken through direct observation. The results of this research are: the percentage of available funds and the required funds is 80%, the percentage of procurement and actual use is 98%, invoice errors are 0.47%, there are no delayed payments by hospitals, compatibility between drugs and stock cards is 100% , drug availability level of 16 months, warehouse management system with FIFO, FEFO and LASA marking systems, average time used to serve compounded prescriptions is 11 minutes and non-mixed prescriptions is 7 minutes, conformity of drug items with the National Formulary is 93%, frequency of procurement of each drug item 4-6x a year, turn over ratio 3 times, percentage of expired and damaged drug value 5.05%, dead stock percentage 3%, number of drug items per prescription sheet 3.5 items, percentage of prescriptions with generic names 88%. These results indicate that drug management in the Pharmacy Installation at RSUD dr. Soeratno Gemolong, Sragen Regency is not yet good.

In the era of rapid technological and information system developments that encourage people, both groups and individuals, both government and private institutions to utilize technological developments have a very important role in the progress of human life. Rapid technological developments One of the advantages of computers in processing data can increase effectiveness, productivity, and efficiency in carrying out work in current technology makes it easier to manage inventory. Cash sales transactions are said to have been carried out if the company has received payment from the customer and will then be handed over by the company to the customer of the Cat Jaya Gemilang Semarang shop, a company engaged in the field of building paint trading in Semarang. Currently, the system that is running is still manual, namely the administration section records incoming and outgoing goods, all recorded in the book for sales are also recorded manually. With manual recording, books are easily damaged or torn, data in the warehouse records is sometimes not the same as the physical goods that exist, and there is no data security. With the above problems, the author created a system that can reduce weaknesses by creating a systematic application in the database.

The purpose of this study was to analyze Johnson & Johnson's stock of trade goods and analyze the assessment of Johnson & Johnson's stock of trade goods using FIFO method on distributor PT Supralita Mandiri. This study used a type of case study with a qualitative approach. The data collection techniques used are interviews and documentation. This study used secondary data.The results of this study show that PT Supralita Mandiri has 115 products and is divided into two, namely baby care and adult care, where baby care has 7 types of products with 69 products and adult care has 5 types of products with 46 products. The Standard Operational Procedure (SOP) set by PT Supralita Mandiri for inventory registration is to use the perpetual method and the inventory assessment is to use the First In First Out (FIFO) method. Operatively the company has implemented FIFO methods in accordance with the company's SOP. However, on the goods supply card, the company has not implemented the FIFO method.

Inventory is one of the factors that play an important role in an entity can be in the form of goods available. This study aims to determine the application of merchandise inventory accounting in terms of recording, appraisal, measuring, presenting and disclosing CVs. Vita Permai, whether it is in accordance with PSAK No. 14. This type of research is qualitative descriptive research while the data collection techniques used are interviews, observations, and documentation. The informant of this study is Supervisor CV. Vita Permai, Treasurer, and Administration CV. Vita Permai. The data analysis uses informal methods of observation in which the author has determined the behavioral indicators to be observed from the data subject. The results of research on CV. Vita Permai Bolawolon is an inventory recording system used using physical methods, and FIFO (First In First Out) assessment methods. The analysis of the application of inventory accounting is not in accordance with PSAK No. 14, because based on the research that the author conducted, deficiencies were still found.

Drug storage is one of the security activities for drugs that have been received. Storage of drugs in pharmacy installations is part of the integrity or feasibility of drugs before they are given to patients. Because errors in drug storage can make the dose or potency of the drug decrease and cause losses to the hospital. This research includes non-experimental research in the form of quantitative descriptive research conducted by observation and interviews related to the process of storing pharmaceutical preparations through an evaluation based on the Minister of Health of the Republic of Indonesia No. 72 of 2016, and the Director General of Binfar in 2010 and analysis of drug storage indicators. The average result of conformity to the Permenkes is 86%, the average is obtained from 70% storage requirements, 100% storage components, 100% storage systems, 80% storage methods and 80% storage equipment. The average result of conformity at the Director General of Binfar is 93%, the average is obtained from the spatial arrangement of 100%, preparation of 100% drug stock and 80% storage facilities. And the average results of storage indicators are 40%, with a TOR value of 5,1 times a year, warehouse arrangement is based on FIFO/FEFO, the percentage of expired/damaged drugs is 0.25%, and the percentage of empty drugs is 92%, the percentage of drugs dead by 0.04%. Based on the evaluation of the suitability of drug storage in the Pharmacy Warehouse of RSUD dr. Soekardjo, City of Tasikmalaya, it is necessary to increase the suitability of drug storage.

Usaha Maju is a private company engaged in trading. This company has been around for a long time in Gempolsewu Dk Tegal Kapang District, Rowosari District, Kendal Regency, which is adjacent to TPI Tawang. Usaha Maju does not yet have an information system to assist companies in recording financial statements and merchandise inventory. In managing the old report data, it is still done manually, namely using a notebook in recording the data. data processing is carried out twice, namely when purchasing goods and at the time of sale, resulting in less effectiveness in bookkeeping and financial reporting in the company. Recording of inventory financial reports is still often the difference between the financial statements of purchases and sales. With the problems and background above, the authors finish by implementing the "Inventory Information System Using the Web-Based Fifo Method at PT. Forward Enterprises” in order to facilitate the company in recording the Financial Statements of inventory and also improve companies in the field of Technology. This application uses sublime text 3 software as a text editor and MySQL database.

The main problem in this research is the management of drugs in the Pharmacy Installation of RSUD Prof. Dr. H. M. Anwar Makkatutu which has not been handled properly. There are various types of pharmaceutical logistics, namely drugs and consumables, many types of incoming drugs and medical equipment, with different delivery times and drug expiration dates, the pharmacy must manage it well, starting from the process of distributing and storing drugs and consumables. from warehouse to depot. The pharmaceutical system that is still manual causes repeated double checks, the data collection of expired drugs is not correct, there is no application that makes it easy for pharmacy officers to check what drugs are about to expire and are about to expire so that it requires a long time and excessive energy. With the above problems, the development of drug management applications through the fifo and fefo methods in SIMRS when receiving, storing and releasing drugs and medical equipment is needed for smooth service in pharmaceutical installations so that officers can work effectively, efficiently, and improve service quality. as well as the economic disadvantages of hospital management can be minimized and produce reports that are faster and more accurate in the management and planning of drug supplies. Pharmacy officers can take advantage of drug management through the fifo and fefo applications based on batch numbers and expiration dates to complete all the shortcomings and weaknesses of the existing SIMRS application in order to maximize services at the Pharmacy Installation. This research is a quasi experimental research to determine the difference in the duration of the use of time and energy before and after using the application. The research was carried out at the pharmacy installation of Prof. Dr. H. M. Hospital. Anwar Makkatutu Bantaeng from August to October 2020.

Administrative and banking services at PT. Bank BRI Unit Aek Kanopan (Labura) has 2 services consisting of teller services and customer service services. Teller services and customer service services often experience queues of customers coming and making service transactions. This study aims to determine the optimal level of the queuing system for teller service and customer service with the help of C Sharp application. This study discusses the shape of the queuing model. The queuing model used is Multi Channel-Multi Phase with the control notation type (M/G/2)∶ (FIFO/∞/∞). The Multi Channel-Multi Phase model is a multi-stage multiple-line queuing system method. With a FIFO (First in first out) service pattern, namely first come first served earlier and earlier out. The results of this study are based on the results of calculating arrival patterns and service time patterns, there are 2 parts to the research results consisting of teller services and customer service services. In teller service, the average customer arrival (λ) is 1.48 customers per minute, the average customer that can be served (μ) is 5.12 customers that can be served per minute, and the average level of service intensity ( ρ) is 3.78 < 1. Furthermore, in customer service, the average customer who comes (λ) is 0.83 customers who come per minute, the average customer who can be served (μ) is 0.01035 customers that can be served per minute, and the average level of service intensity (ρ) is 0.015 < 1. Based on the results of the analysis of the queue system for teller service and customer service, it can be concluded that the optimal level of teller service and customer service can be said to be sufficient effective and optimal. In order to make the service more effective, add one service line or service facilities for both services.

Terdapat beberapa jenis bahan makanan yang digunakan di dalam Laboratorium Pengolahan Makanan di Program Studi Pengelolaan Perhotelan Universitas Pelita Harapan, salah satunya adalah jenis bahan kering atau yang dikenal juga sebagai jenis bahan groceries. Standar Operasional Prosedur yang berlaku di Laboratorium Pengolahan Makanan di Program Studi Pengelolaan Perhotelan Universitas Pelita Harapan hingga saat ini masih belum terlaksanakan dengan baik. Hal ini dikarenakan kurangnya kesadaran dan perhatian dari orang- orang yang bertugas di laboratorium pengolahan makanan seperti mahasiswa, laboran dan dosen pengampu mata kuliah yang menggunakan Laboratorium Pengolahan Makanan. Penelitian ini disusun dengan tujuan untuk mengetahui kendala-kendala yang timbul dalam melakukan kegiatan penyimpanan bahan kering dan untuk mengetahui prosedur yang tepat dan sesuai dengan standar dalam melakukan penyimpanan bahan kering di Laboratorium Pengolahan Makanan Program Studi Pengelolaan Perhotelan Universitas Pelita Harapan. Selain itu, penulis juga melakukan pengamatan terhadap penerapan metode FIFO (first in first out) dan food labeling. Berdasarkan hasil penelitian, ditemukan bahwa penyusunan dan penerapan SOP masih kurang maksimal dan penegakkan juga kurang. Metode penyimpanan dianggap sudah sesuai namun terbatasi oleh fasilitas dan SOP yang belum sempurna. Metode FIFO sudah ditekankan namun praktiknya kurang maksimal namun food labelling sudah berhasil diterapkan.

  Abstrak. The purpose of this research is to find out the right method to achieve optimal profit at PT. Andhika's lamp. Meanwhile, the formulation of the problem in this study is how this research method uses a descriptive quantitative approach with the ex post facto research method, namely research on data collected after the event occurred. The research was conducted by examining purchase cards and use cards in 2021. The conclusion of this study is that within a one-year period it can be concluded that the ending inventory value generated using the FIFO method is Rp. 118,840,000, while the LIFO method produces an ending inventory value of Rp. 124,440,000, the LIFO method is the opposite of the FIFO method, which produces a high cost of use so that the resulting profit is low. Based on the conclusions of the research results using the FIFO method, when the acquisition price increases using the LIFO method will be able to produce a high cost of production, this is the impact of the average trend in determining the cost of using fertilizer and ending inventory and reducing the effect of excessive price changes. high or low so that future costs will be more stable.

Persediaan merupakan salah satu aset yang sangat berharga bagi perusahaan sehingga metode perhitungan persediaan yang digunakan oleh perusahaan harus diperhatikan. Metode penilaian persediaan ada tiga macam yaitu Masuk Pertama Keluar Pertama atau First In First Out (FIFO), Masuk Terakhir Keluar Pertama atau Last In First Out (LIFO) dan Metode Rata-Rata Tertimbang (Average).Metode yang digunakan oleh PT. Artindo Prima Graha adalah FIFO. Sedangkan metode yang diakui oleh perpajakan adalah metode FIFO dan Average. Penelitian ini bertujuan untuk menganalisa metode penilaian persediaan FIFO dan Average serta pengaruhnya terhadap laba kena pajak pada PT. Artindo Prima Graha periode tahun 2010 dan 2011. Data yang digunakan dalam penelitian adalah data sekunder dari perusahaan berupa laporan rugi laba tahun 2010 dan 2011. Analisis yang digunakan adalah uji independent sample t-test dan uji regresi linear sederhana dengan menggunakan program SPSS versi 20.0. Berdasarkan hasil analisa dan pembahasan menggunakan program SPSS versi 20.0 dengan uji independent sample t-test diperoleh bahwa rata-rata harga pokok penjualan dengan metode FIFO lebih besar dari harga pokok penjualan dengan metode average yaitu 1.73629 > 1.70629 sedangkan rata-rata laba kena pajak dengan metode average lebih besar daripada laba kena pajak metode FIFO yaitu 0.16125 > 0.13208. Dari pengujian regresi linear sederhana diperoleh bahwa metode FIFO dan average masing-masing berpengaruh signifikan terhadap laba kena pajak sehingga metode FIFO dan average memiliki kontribusi negatif terhadap laba kena pajak.

The research aims to determine the application of the Raw Material inventory Accounting System at PT  Industri Kapal  ndonesia (Persero). The type of research used s descriptive qualitative. Data obtained through observation, interviews, and documentation. The research conducted from July to September 2021. The results showed that the accounting system for raw material inventory at PT Industri Kapal  Indonesia (Persero) has been effective, this can be seen by the existence of  interrelated functions. Then the  inventory recording method used  is the perpetual recording method and the FIFO (First  In First Out) valuation method. And the procedures that form the inventory system at PT Industri Kapal  Indonesia (Persero) are quite good because of the division of tasks and documents that can be accounted for.