ANALISIS PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG DAGANG (STUDI KASUS PADA PT. MATAHARI DEPARTMENT STORE, TBK CABANG PARAGON MALL SEMARANG)

  • Yani
  • Putri Suciawati

Abstract

Internal Control is an orderly combination of various elements of methods, policies and procedures with a view to protect company property, encourage efficiency, provide confidence on financial statements and compliance with management policies. This research aims to determine whether the application of internal control over inventory of merchandise at PT. Matahari Departmen Store, Tbk Paragon Mall branch is in accordance with the standards of the COSO Framework (The Committee of Sponsoring Organizations of Treadway Commission).

This type of research is a descriptive analysis with a qualitative approach. The data used in this study are primary data obtained from interviews with informants, secondary data obtained from documentation and checklists.

From the results of the study concluded that the application of internal control over trade inventory at PT. Matahari Department Store, Tbk Paragon Mall branch is in accordance with the five components of internal control according to the COSO framework. The implementation of internal control over merchandise inventory at 86.88% is in accordance with the COSO framework. This shows that internal control over inventory of merchandise at PT. Matahari Departmen Store, Tbk Paragon Mall branch in the very effective category. The high number of shringkage results from damage, loss and theft, administrative errors, and at the time of physical inventory calculation. This can be seen from the average shringkage growth rate of 0.89% which is included in the high category. Thus internal control plays an important role in the supply of merchandise.

Published
2021-02-19
Section
Articles