ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG DENAGN PENERAPAN AKUNTANSI PADA PERUSAHAAN CV NARODOJI BHRANTA ADYAPI

Abstract

ANALYSIS OF THE INTERNAL CONTROL SYSTEM OF MERCHANDISE INVENTORY WITH THE APPLICATION OF ACCOUNTING IN THE COMPANY CV NARODOJI BHRANTA ADYAPI

ABSTRACT

Background: In the business world, along with technological developments that will have a big influence on the economy, if a company is unable to keep up with the competition of other companies, the company will suffer undesirable things. The CV Narodoji Bhranta Adyapi company is a company that operates in the distributor sector, the company carries out performance activities in sending merchandise. Internal Control System according to the committee of sponsoring organizations, the definition of internal control is a process carried out by company directors, management and other rational employees to achieve goals. The formulation of the problem in this research is how the process of applying accounting to the internal control system for merchandise inventory is. The aim of this research is to analyze the company's internal control system for merchandise inventory.Method: The type of research used in this research is qualitative research.Results: Data obtained through observation, interviews, and documentary data include documentary evidence of the process of procurement of merchandise, interview evidence of the inventory control system, evidence of manual financial recaps of Mr. Excel based on interviews via accounting.Conclusion: Based on this research method, the results show that there are procurement procedures, the internal audit system includes several activities such as maintaining integrity and professionalism, the company's accounting system is still manual, and there are several problems in operational and managerial aspects.Keywords: Internal control system, AIS, Merchandise Inventory, SOP for Procurement of Merchandise. Method of Recording Merchandise Inventory