EEAJ 11 (3) (2022) 266-273 Economic Education Analysis Journal SINTA 5 Accredited https://journal.unnes.ac.id/sju/index.php/eeaj Comparison of Students’ Ability to Work Inventory Questions at SMK Negeri 1 Pulutan Dandi Pakpahan  , Zahruddin Hodsay, M. Toyib DOI: 10.15294/eeaj.v11i3.54530 Majoring Accounting Education, Faculty Teacher Training and Education, University PGRI Palembang, Palembang, Indonesia Abstract This study aimed to determine whether there is a comparison of students’ abilities in working on inventory questions at SMK Negeri 1 Pemulutan. The subjects in this study were students of class XII Accounting at SMK Negeri 1 Pemulutan, from 98 students 66 students were taken to be used as research samples. Data collection techniques were documentation and tests, with the instrument in the form of test questions-the data analysis technique used one-way ANOVA (one-way ANOVA or F test) using SPSS version 22. From the results of the analysis using the F test with SPSS version 22, the F-count was 4.086, and the F-table of 3.15 with a dk of 66 and a significance level of 5%. Because F-count was greater than F-table (4.086 > 3.15), Ho was rejected and Ha was accepted. The average student test results in solving inventory ques- tions using the FIFO method was 85.27, LIFO was 81.10, and AVERAGE was 74.65. This showed that there was a comparison of students’ abilities in working on inventory questions at SMK Negeri 1 Pemulutan, as well as in the process of working on the easy method, namely the FIFO method, and the difficult method, the Average method. How to Cite Pakpahan, D., Hodsay, Z., & Toyib, M. (2022). Comparison of Students’ Ability to Work Inventory Questions at SMK Negeri 1 Pulutan. Economic Education Analysis Journal, 11 (3), 266-273. © 2022 Universitas Negeri Semarang Article History Received: 06 February 2022 Approved:12 June 2022 Published: 30 October 2022 Keywords Ability; Average Method; Fifo; Inventory; Lifo  Correspondance Address: Jl. General Ahmad Yani, Lr. Gotong Royong, 9/10 Ulu, Seberang Ulu I District, Palembang City, South Sumatra, 30116 Email: dandippakpahan@gmail.com p-ISSN 2252-6544 e-ISSN 2502-356X