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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.

The foundations of Western epistemology are profoundly rooted in ancient Greek philosophy. Throughout its historical development, this epistemological tradition has been shaped by rational, secular, and value-neutral modes of thought. It has given rise to dominant paradigms such as rationalism, empiricism, critical philosophy, and intuitionism. While these paradigms differ in their methodologies and approaches to acquiring knowledge, they are all grounded in a shared philosophical outlook that prioritizes human reason and sensory experience. This study investigates the core aspects of Western epistemology, including its historical evolution, defining traits, inherent limitations, and adverse effects. The research adopts a qualitative method based on literature review and philosophical analysis, employing a systematic and reflective approach. Data were gathered from library sources and examined using various analytical tools, including interpretation, induction and deduction, coherence analysis, holistic reasoning, heuristics, and descriptive analysis. The study concludes that Western epistemology is characterized by an overreliance on rational and empirical methods, a dichotomous worldview, anthropocentrism, resistance to spiritual insight, perpetual doubt, secularism, and a dismissal of sacred values. These traits give rise to fundamental weaknesses such as extreme rationalism, a fragmented view of truth and reality, secularist ideology, and the elevation of humanism and existentialism as ultimate values. The impact of Western epistemology extends beyond the West, influencing Islamic intellectual traditions by encouraging secularization, liberalism, and the advancement of scientific disciplines that exclude recognition of divine authority.

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.

YK store is a UKM (small and medium enterprises) whose activities are buying and selling wholesale goods such as oil, spices, noodles, flour, coconut milk, pepper, and others in moderation (wholesale). YK store manager does not have a bookkeeping application system for the process of making financial reports in accordance with financial accounting standards, and there is no support system for merchandise inventory which supports buying and selling transactions. Information systems for managing merchandise needed by companies to determine value according to transactions, for financial statements will use a journal of eternal methods to buy and sell transactions then post them to the ledger and make financial reports for all businesses. Bookkeeping information system design using microsoft visual basic 6.0, xammp as a server and mysql as a database. The results obtained from this information system can contain reports obtained in accordance with the types and financial statements for business activities