ANALISIS PENGENDALIAN INTERN TERHADAP PENGELOLAAN PERSEDIAAN BARANG PADA CV. MUTIARA INARA

Rusmida J H Hutabarat, Shelly Farida Tobing

Abstract


This study aims to determine how the application of internal control to inventory management in CV. Inara Pearl. The method used is qualitative, which is mostly a description of the results of interviews and documentation studies. The data obtained will be analyzed qualitatively and described descriptively and given a complete picture of the object under study based on data obtained from the warehouse section of CV. Pearl Inara and is based on a theoretical foundation.

From the results of the study concluded that the internal control of inventory at CV. Mutiara Inara has been quite effective, where there is a separation of duties and related functions in receiving and releasing goods. As well as the monitoring of inventory which is carried out periodically by the company through checking.

Keywords: Internal Control, Inventory Management, Effective

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References


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Hall, James A. 2007 Accounting Information System (Sistem Informasi Akuntansi). Salemba Empat. Jakarta.

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Mulyadi. 2010 Sistem Akuntansi. Penerbit : Salemba Empat. Jakarta.

Purwanto. 2019. Evaluasi Hasil Belajar. Penerbit : Pustaka Belajat. Surakarta.

Rama, Dasaratha V, dan Jones, rederick L. 2019 Sistem Informasi Akuntansi .Salemba empat. Jakarta.

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DOI: http://dx.doi.org/10.52333%2Fratri.v3i1.809

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