Analysis Of Internal Control Systems On Merchandise Inventory Procedures At Perum Bulog Regional Office Of North Sulawesi
DOI:
https://doi.org/10.59188/eduvest.v4i7.1254Keywords:
Internal Control System, Inventory, Bulog Divre SulutAbstract
Inventory is very important in supporting the company's operational activities. Large quantities of inventory are vulnerable to the risk of damage, theft and misappropriation. Therefore, the internal control system must be implemented properly and effectively so that the inventory of goods is maintained. The purpose of this study is to determine the internal control carried out by Perum Bulog Kanwil North Sulawesi in order to get a clear picture of whether the internal control of inventory applied is effective. The method used in this study is a qualitative descriptive method, namely by conducting direct interviews with company employees. The results of research at Perum Bulog Kanwil North Sulawesi on internal control of inventory have been quite effective. Where there is a separation between functions related to receiving and dispensing inventory and all transaction activities and procedures already using system applications. However, Perum Bulog needs to pay attention to manual recording in anticipation of system damage that may occur.
References
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Anggraini, D., Nurhayati, Y., Agusman, M. R., Akuntansi, P. S., Bina, U., & Lubuklinggau, I. (2020). ANALISIS SISTEM PENGENDALIAN INTERN ATAS PERSEDIAAN BERAS PADA. 6(1).
Arta, Ratiani, L. P., & Masdiantini, P. R. (2022). Analisis Penerapan Sistem Pengendalian Internal Atas Persediaan Barang Dagang Berdasarkan Committee Of Sponsoring Organization. 13, 1209–1220.
Greety, J., Anie, W., Mundung, V., Maria, H., & Kapojos, Y. (2022). Evaluasi Penerapan PSAK Nomor 14 dalam Penilaian dan Pencatatan Persediaan Sparepart pada PT . Hasjrat Abadi Tendean Manado. 6(1), 2394–2403.
Hinrich, R., & Lintong, J. (2022). Evaluation of Accounting System on Inventory Management at General Store PT. Equiport Inti Indonesia Site Bitung. Journal of Governance, Taxation and Auditing, 1(1), 1–10. https://doi.org/10.38142/jogta.v1i1.235
Tuerah, R. H., Toweula, A., Korompis, S. N., & Treisya, G. (2023). Internal Control System Analysis of Merchandise Inventory Process at PT . Midi Utama Indonesia Tbk Manado Branch. 2(1), 60–64.
Yanti. (2022). Analysis of accounting information system of car spare parts inventory in increasing the effectivity of internal control. Research Journal of Finance and Accounting, April, 1–16.
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