Analysis Of The Internal Control System Of Merchand Inventory At Tamiimah Collection

Analisis Sistem Pengendalian Internal Persediaan Barang Dagangan pada Toko Tamiimah Collection

Authors

  • Rahmat Tantowi Yahya Sam Ratulangi University
  • Herman Karamoy Sam Ratulangi University
  • Peter M. Kapojos Sam Ratulangi University

DOI:

https://doi.org/10.35794/ja.v14i02.63908

Abstract

This research aims to understand the internal control system of merchandise inventory according to the COSO framework at Tamiimah Collection. This research method is conducted in Tamiimah Collection. The type of data used is primary data. The research method used in this research is descriptive qualitative. The research results show that the internal control system of merchandise in Tamimah Collection as a whole has not been properly implemented, there are still some internal control components that are not in accordance with the work of the COSO framework.

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Published

2025-09-14

Issue

Vol. 14 No. 02 (2025): Accountability

Section

Articles

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Copyright (c) 2025 Rahmat Tantowi Yahya, Herman Karamoy, Peter M. Kapojos

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