ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG JADI (Studi Kasus pada PT Kebon Agung Malang)
| Main Author: | Ardiansyah, Firman |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/38992/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/38992/2/BAB%20I.pdf http://eprints.umm.ac.id/38992/3/BAB%20II.pdf http://eprints.umm.ac.id/38992/4/BAB%20III.pdf http://eprints.umm.ac.id/38992/5/BAB%20IV.pdf http://eprints.umm.ac.id/38992/6/BAB%20V.pdf http://eprints.umm.ac.id/38992/7/LAMPIRAN.pdf http://eprints.umm.ac.id/38992/ |
Daftar Isi:
- The purpose of this research is to analyze and evaluate the internal control system of finished goods inventory as well as to analyze whether the internal control system of finished goods inventory at PT Kebon Agung Malang is in accordance with the elements of internal control. The type of research conducted by author is descriptive research. Types of data used are primary data obtained from interviews to companies and related sections and secondary data obtained from organizational structure data, sales procedures, stock opname procedures. Data collection techniques used documentation techniques and interview techniques. The data analysis technique uses the approach of COSO that analyzes: (1) the control environment, (2) control activities, (3) risk assessment, (4) Information and communication, and (5) monitoring. The results of the analysis of research conducted by author showed that the internal control system of finished goods inventory at PT Kebon Agung can be said quite in accordance with the elements of internal control. This can be seen from the company's responsiveness in risk assessment, the existence of the policy of the activities of the stock opname regularly, direct supervision done by the director and the internal audit section, and the procedure policy of the sale and stock opname that is clear. But still found weaknesses that are still there are duplicate tasks are quite risky and there is still no special function to manage and store corporate data.