Publication Search

This study aims to analyze and compare rice inventory valuation using the FIFO, FEFO, and Average methods in determining the cost of goods sold (COGS) at UD. Rahayu Indah. This study uses a quantitative descriptive approach with a perpetual inventory recording system. Data were collected through observation, interviews, and documentation from January to December 2024. The results show that each method produces different COGS values: the FIFO method produces the lowest COGS, followed by FEFO, while the Average method produces the highest COGS. This difference is influenced by cost allocation based on the order of goods in and out and price fluctuations during the production period. These findings indicate that the FIFO method is the most effective method to be applied at UD. Rahayu Indah because it reflects the logical physical flow of goods, supports cost efficiency, and increases the company's gross profit. In addition, this method is also in line with the company's operational characteristics, which have stable purchasing patterns and are in accordance with the principles of PSAK No. 14 on inventory. The results of this study are expected to assist UD. Rahayu Indah's management in determining an inventory valuation strategy that is efficient, accurate, and supports business sustainability.

This study designs and implements Bank Jali, a web-based bank queue system that applies a queue data structure with the First In First Out (FIFO) principle to improve service efficiency. The research and development method includes requirement analysis, design, implementation, testing, and evaluation. The application is built with HTML, CSS, and JavaScript, storing queue data temporarily through localStorage so the entire process runs client-side without a dedicated server. Key features include online queue registration, digital ticket generation, real-time status monitoring with waiting-time estimation, and an admin dashboard for managing teller and customer service queues. Testing shows the system operates reliably, processes queues according to FIFO, and provides a practical, lightweight user experience across devices.

Digital transformation in government bureaucracy has become a strategic step to improve efficiency, accountability, and transparency, including in the management of regional legal products. In the Regional Secretariat of Tegal Regency, the process of submitting legal products is still done manually, which causes inefficiencies, delays, and a lack of document traceability. To address these issues, a web-based legal product submission application has been developed with document tracking features. This research uses the Waterfall system development method, and implements a FIFO (First In First Out) queuing system in the submission process, along with Role-Based Access Control (RBAC) for managing user access rights. The goal of this system is to create a faster, more transparent, and digitally documented application process. The implementation results show that the application is able to systematically and integratively manage the flow of submissions, corrections, verification, and the ratification of legal products. Features such as a Login page with CAPTCHA, analysis dashboards, tracking, and monthly reports enhance the monitoring and security functions of the system. This application can be an effective solution in supporting the digitization of regional legal bureaucracy, as well as providing ease and efficiency for regional officials in preparing and submitting drafts of legal products digitally.

Study This aim For analyze system queue at the Population and Registration Service Civil ( Disdukcapil) Bone Bolango Regency as well as apply the M/M/C (Multi Channel Single Phase ) queuing model optimizing performance system and upgrade effectiveness service to public . Arrival data visitors and time service collected for 5 days through observation . Analysis results show system applied queue moment This is the model (M/M/4 ): (FIFO/∞/∞) with level arrival visitors Poisson distribution , time service distribute Exponential , 4 counters service , discipline first-come first-served (FCFS) queues , as well source arrival and capacity queue No limited . Size performance the system in existing conditions shows time wait for the average visitor in system amounting to 26.4 minutes and time Wait in queue amounting to 44.4 minutes . For optimizing performance , research recommend application of the model (M/M/7 ) : (FIFO/∞/∞) with add amount counter service into 7 counters . In this model , level utility system (ρ) is below 50 % ie about 41%, which is considered effective Because enter in range level utility low (5%-10%). Application of the queuing model with 7 counters projected can shorten time wait for the average visitor in system to 18.42 minutes and time Wait in queue to 18 minutes . Findings This expected can increase effectiveness service and satisfaction public to service Disdukcapil Bone Bolango Regency.

Harapan Baru is a crab procurement business that serves as a critical link between fishermen and pond farmers. Crabs, as the primary commodity, are subject to significant price fluctuations and quality variations. This study aims to evaluate the economic viability of Harapan Baru's operations by analyzing costs, revenue, and profitability. Employing a critical incident technique, the research found that the First-In-First-Out (FIFO) inventory management method and Economic Order Quantity (EOQ) model significantly enhance operational efficiency. By ensuring timely inventory turnover and optimizing order quantities, these methods mitigate risks associated with demand variability, climate change, and operational challenges. Moreover, the study underscores the essential role of mangrove ecosystems in sustaining crab populations and the economic benefits derived from this natural resource. The integration of technology and SWOT analysis highlights the potential for Harapan Baru to enhance its competitive advantage and contribute to the long-term sustainability of the fisheries industry.

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.  

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.

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.

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.

Pulmonary Hospital dr. Ario Wirawan Salatiga is a health service institution that organizes plenary health. In the era of the Covid-19 pandemic, dr. Ario Wirawan experienced a significant increase so that during administration the patient experienced a long waiting time. The preparation of this research aims to develop an independent registration system so that it can manage long and ineffective queues. This self-registration platform system uses a web-based FIFO (First in First Out) algorithm. The system development stage is the analysis, design, design and testing stage. The method for developing an independent registration platform system uses the prototype method according to needs. While the coding stage of this system was built using the Python programming language with the PostgreSQL database. With the existence of an independent registration platform system, it is hoped that the hospital and patients can be facilitated in the examination registration process and managing patient data at the Pulmonary Hospital dr. Ario Wirawan Salatiga.  Keywords: FIFO, Automated Pavement System

PT Garuda Surya Raya is a company engaged in the supplier of smartphone boxes. Inventory recording is still done manually, there is often a discrepancy between the number of goods in stock and the physical goods in the field. So that there is an error in the amount that results in delays in ordering goods and delays in the production process. Based on the above problems, the research objective is to design a web-based inventory information system at PT Garuda Surya Raya. The method used in this research is the FIFO method and the waterfall development system. Starting with looking for problems, suggestions, and needs from the warehouse admin. Then it is implemented and the system is tested to find out its weaknesses. This system was built using PHP and MySQL as the database. The results of the research are the system can simplify the process of recording incoming goods, and outgoing goods, recording stock opname, and making reports.

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.

Sisfo Monitoring of Goods Inventory in Shop Based on Visual Basic 6.0 Multiuser with FIFO method Studin Case in Cimory on the valley Ssemarang Regency is an information system created to overcome the problem of data processing which is still in manual bookkeeping so it takes a long time and results are inaccurate or recap The data does not even have data storage yet undatabase which results in easy data loss. The existing problems can be overcome by making Monitoring of inventory and making data storage information systems more secure and efficient. The design method of monitoring inventory of goods made using the R&D methodology, Flowchat, DFD, ERD and Normalization. The program used to create this application uses the programming language Microsoft Visual Basic 6.0 and MySQL as Database management. The results of this study indicate that the monitoring of inventory of goods applied in Cimory on the valley Semarang Regency can be used to solve data processing problems in the warehouse which include data data collection, data entry of goods, data collection of goods out, data collection of suppliers and customer data collection can make accurate reports , fast and efficient so that reports can be accounted for and the risk of loss of goods will be minimal.