ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANGAN PADA PT. DAYA ANUGRAH MANDIRI CABANG MANADO
DOI:
https://doi.org/10.32400/gc.15.2.28173.2020Keywords:
internal control, inventory, committee of sponsoring organizationsAbstract
Inventory is one of the important assets of the company. Therefore, internal control over inventory is needed to protect against the risk of theft, damage and fraud. This study aims to determine the internal control system for merchandise inventory implemented by PT. Daya Anugrah Mandiri Manado Branch in terms of the internal control component according to the coso (committee of sponsoring organizations). The method of analysis in this study uses qualitative methods by obtaining data through interviews and documentation and then conclusions are drawn. The results showed that the internal control system for merchandise inventory applied by PT. The overall grace of the Manado branch of Anugrah is already good. Companies should further enhance the security of inventory in the warehouse by installing cctv camera so that security is more secure, and the need for an accounting department that is specifically tasked with carrying out financial records and reporting.
References
Amanda, C., Sondakh, J. J., & Tangkuman, S. J. (2015). Analisis efektivitas sistem pengendalian internal atas persediaan barang dagang pada Grand Hardware Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 3(3), 766-776. https://ejournal.unsrat.ac.id/index.php/emba/article/view/9609.
Arens, A. A., Elder, R. J., & Beasley, M. S. (2015). Auditing dan jasa assurans pendekatan terintegrasi, Jilid 1, Edisi kelima belas. Jakarta: Erlangga.
Daft, R. (2014). Era baru manajemen. Jakarta: Salemba Empat.
Djohanputro, B. (2014). Manajemen risiko korporat terintegrasi. Jakarta: PPM.
Herjanto, E. (2014). Manajemen operasi, Edisi ketiga. Jakarta: Grasindo.
Hery. (2015). Auditing 1: Dasar-dasar pemeriksaan akuntansi, Cetakan ketiga. Jakarta: Prenada Media.
Kalendesang, A. K., Lambey, L., & Budiarso, N. S. (2017). Analisis efektivitas sistem pengendalian internal persediaan barang dagang pada Supermarket Paragon Mart Tahuna. Going Concern: Jurnal Riset Akuntansi, 12(2), 131-139. https://ejournal.unsrat.ac.id/index.php/gc/article/view/17443.
Kartikahadi, H. (2016). Akuntansi keuangan berdasarkan SAK berbasis IFRS, Buku 1. Jakarta: Salemba Empat.
Makaluas, J. L., & Pontoh, W. (2018). Ipteks pengendalian intern aset tetap pada PT. Lumbung Berkat Indonesia. Jurnal Ipteks Akuntansi bagi Masyarakat, 2(1), 1-5. https://doi.org/10.32400/jiam.2.1.2018.19640.
Makikui, L. E., Morasa, J., & Pinatik, S. (2017). Analisis sistem pengendalian internal atas pengelolaan persediaan berdasarkan COSO pada CV. Kombos Tendean Manado. Going Concern: Jurnal Riset Akuntansi, 12(2), 1222-1232. https://doi.org/10.32400/gc.12.2.18695.2017.
Mamentu, T. P. M., & Budiarso, N. S. (2018). Ipteks pengendalian intern terhadap aset tetap di Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean C/KPPBC TMP C Bitung, Jurnal Ipteks Akuntansi bagi Masyarakat, 2(2), 570-754. https://doi.org/10.32400/jiam.2.02.2018.21833.
Mulyadi. (2013). Sistem akuntansi, Edisi ketiga. Jakarta: Salemba Empat.
Pontoh, W. (2013). Akuntansi konsep dan aplikasi. Jakarta: Halaman Moeka.
Rudianto. (2012). Pengantar akuntansi konsep & teknik penyusunan laporan keuangan adaptasi IFRS. Jakarta: Erlangga.
Sujarweni, V. W. (2015). Sistem akuntansi. Bandung: Pustaka Baru Press.
Sujarweni, V. W. (2016). Akuntansi manajemen teori dan aplikasi. Bandung: Pustaka Baru Press.
Syakur, A. S. (2015). Intermediate accounting: Dalam perspektif lebih luas, Edisi revisi. Jakarta: Pembuka Cakrawala.