ANALISIS SISTEM PENGENDALIAN INTERNAL PENGELOLAAN PERSEDIAAN PADA PT. SUPIM DELI PERKASA

Rudi Sanjaya, Nurhayati Nurhayati, Sri Mulyani

Abstract


This study aims to find out how the internal control system is in inventory management and whether the
application of the internal control system in inventory management at PT. Supim Deli Perkasa can
support the effectiveness of inventory control. The data used in this study is qualitative with a
descriptive approach. The results of the study show that internal control at PT. Supim Deli Perkasa has
not been implemented optimally and regarding inventory management it is still vulnerable to danger
and risk, because from purchasing procedures, storing goods, recording to selling merchandise, the
company still uses semi-manual data entry. PT. Supim Deli Perkasa in managing inventory is still
experiencing several problems including the difference in the amount of inventory, still using manual
recording which allows errors when calculating and recording inventory, damage to goods, due to
inventory buildup. The Internal Control System is immediately implemented optimally by means of the
need for additional employees, so that there is no duplication of tasks and it is hoped that the method of
recording inventory management in the future will already use a software-based whole. Have to do
stock taking regularly and continuously, for items that run out faster or are often sold, you have to do a
stock count every day or every week and for items that are rarely sold, you can do a stock take every 1
month and it is expected that from the employee’s point of view, you have to be more thorough when
recording incoming and outgoing goods.



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DOI: https://doi.org/10.46576/wjs.v2i2.3460

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