Internal Control System Analysis of Merchandise Inventory Process at PT. Midi Utama Indonesia Tbk Manado Branch
DOI:
https://doi.org/10.57235/jambuair.v2i1.345Keywords:
Internal Control, Inventory, MerchandiseAbstract
Inventory is very important in supporting the operational activities of trading companies. Internal control aims to protect company assets that are vulnerable to damage, fraud and theft. This research was conducted at PT Midi Utama Indonesia Tbk Manado branch. The purpose of this study is to determine the application of internal control over merchandise inventory and whether the internal control over merchandise inventory has been running effectively and efficiently. The research method used in this research is descriptive qualitative which is described in the form of internal control system data in which there are types of inventory, purchasing procedures and merchandise expenditure. The results of the research show that internal control over merchandise inventory as a whole has been going well. This is indicated by the existence of an organizational structure that clearly separates the functions and responsibilities of inventory management, as well as a well-implemented authority system and procedure for recording inventory transactions. Recommendations for the organizational structure so that the company can maintain the separation of duties and responsibilities of each of its parts. And to prevent errors in recording goods, those in an overshit position must make notes to the personnel who will replace them, then conduct training and improve strict supervision and good control, so that employees can understand and apply what has become the provisions of the company.
Downloads
References
Dindayani, N. (2020). Analisis Sistem Informasi Akuntansi Penjualan Tunai Dalam Menunjang Efektivitas Dan Efisiensi Sistem Pengendalian Intern Pada PT Optik Tunggal Sempurna Cabang Mall Ratu Indah. Skripsi. Economics Bosowa, 5(003), 172-185. Makassar.
Karongkong, K. R., Ilat, V., & Tirayoh, V. Z. (2018). Penerapan Akuntansi Persediaan Barang Dagang Pada Ud. Muda-Mudi Tolitoli. Going Concern: Jurnal Riset Akuntansi, 13(02).
Kolibu, C. J. (2017). Analisis Pengendalian Intern Atas Persediaan Food And Beverage Dan Operating Supplies Dalam Upaya Meningkatkan Efektivitas Dan Efisiensi Pada Hotel Gran Puri Manado. Skripsi. Politeknik Negeri Manado. Manado.
Lathifah, N. 2021. Konsep Dan Praktik Sistem Pengendalian Intern. CV. Insan Cendekia Mandiri. Sumatra barat.
Marlina, K., & Dewi, E. P. (2020). Analisis Pengendalian Intern Atas Persediaan Barang Dagang Pada Toko Bangunan Rajawali Steel. Jurnal Buana Akuntansi, 5(2), 13-25.
Mulyadi. (2018). Sistem Akuntansi. Edisi 4. Selambe Empat. Jakarta.
Nurdiansyah, M., & Retnani, E. D. (2018). Penerapan Audit Manajemen Untuk Meningkatkan Fungsi Pengendalian Persediaan. Jurnal Ilmu dan Riset Akuntansi (JIRA), 7(9). Sekolah Tinggi Ilmu Ekonomi Indonesia. Surabaya.
Rahayu, S.K, Suhati E. (2013). Auditing. Konsep Dasar Dan Pedoman Pemeriksaan Akuntansi Publik. Edisi Pertama. Graha Ilmu. Yogyakarta
Salomonsz, A. J. C. (2020). Evaluasi Penerapan Program Aplikasi Sakti V9 Dalam Kegiatan Pencatatan Transaksi Dan Pelaporan Keuangan Pt. Samudera Puranabile Abadi. Skripsi. Politeknik Negeri Manado. Manado
Sastroatmodjo, S., dan E. Purnairawan. (2021). Pengantar Akuntansi. CV. Media Sains
Selanno, P. (2018). Analisis Sistem Pengendalian Intern Atas Persediaan sparepart Mobil Toyota pada PT Hasjrat Abadi Cabang Tendean Manado. Skripsi. Politeknik Negeri Manado. Manado Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Alfabeta. Bandung
Tamodia, W. (2013). Evaluasi penerapan sistem pengendalian intern untuk persediaan barang dagangan pada PT. Laris Manis Utama Cabang Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 1(3). Universitas Sam Ratulangi Manado. Manado
TMBooks. (2017). Sistem Informasi Akuntansi. Andi. Yogyakarta
Umami, L. (2019). Analisis Laporan Realisasi Anggaran Untuk Menilai Efektivitas Dan Efisiensi Kinerja Keuangan Pada Rumah Sakit Umum Daerah Dr. Soedomo Trenggalek Ditinjau Dari Perspektif Islam. Skripsi. Institut Agama Islam Negeri Tulungagung. Tulungagung
Vikaliana, R., Y. Sofian, N. Solihati, D. B. Adji, dan S.Suci. (2020). Manajemen Persediaan. CV. Media Sains Indonesia. Bandung
Downloads
Published
Issue
Section
Citation Check
License
- Authors certify that the work reported here has not been published before and contains no materials the publication of which would violate any copyright or other personal or proprietary right of any person or entity.
- Authors dont transfer or license the copyright of publishing to JAMBU AIR: Journal of Accounting Management Business and International Research to publish the article in any media format, to share, to disseminate, to index, and to maximize the impact of the article in any databases.
- Authors hereby dont agree to transfer a copyright for publishing to JAMBU AIR: Journal of Accounting Management Business and International Research a Publisher of the manuscript.
- Authors reserve the following:
- all proprietary rights other than copyright such as patent rights;
- the right to use all or part of this article in future works of our own such as in books and lectures;
- use for presentation in a meeting or conference and distributing copies to attendees;
- use for internal training by author's company;
- distribution to colleagues for their research use;
- use in a subsequent compilation of the author's works;
- inclusion in a thesis or dissertation;
- reuse of portions or extracts from the article in other works (with full acknowledgement of final article);
- preparation of derivative works (other than commercial purposes) (with full acknowledgement of final article); and
- voluntary posting on open web sites operated by author or author’s institution for scholarly purposes, but it should follow the open access license of Creative Common CC BY-NC-SA License.
