Analisis Penerapan Sistem Pengendalian Internal atas Persediaan Barang Dagang pada PT XYZ

Nadia Ayu Cahyaningsih, Praptiningsih Praptiningsih, Yoyoh Guritno

Abstract


This research was conducted to determine how the implementation of the internal control system for merchandise inventory carried out by PT XYZ is in accordance with the elements of COSO's internal control components and to find out whether PT XYZ has implemented an internal control system for merchandise inventory effectively. This research is a qualitative research with an interpretive paradigm and an ethnometodology approach. Data collection techniques were obtained through interviews and documentation. The result of this research is that overall PT XYZ has implemented an effective internal control system for merchandise inventory in accordance with the elements contained in COSO. However, there are still weaknesses such as the inconsistency of employees in carrying out their work, the risk of human error that the company cannot fully anticipate, weak transaction and activity authorization activities, and inadequate SOPs.


Keywords


System; Control; Internal; Inventory; Goods; Trade.

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References


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