Date: 13-12-2019 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

ANALISIS SISTEM PENGENDALIAN INTREN PADA PERSEDIAAN (STUDI KASUS PADA PT. HIMIKARTA MALANG)

Detail
Author CITRA WULANDARI
Category Akuntansi Manajemen dan SIA

Abstract

Inventories are one of the important assets owned by the company. Therefore, good internal control must be carried out to secure supplies from theft, fraud and damage. The purpose of this study is to analyze the internal control carried out by the company, in order to get a clear picture of the internal control of the merchandise inventory applied. PT. Himikarta Malang is one of the fertilizer distributor companies engaged in the purchase, storage, sales, and marketing of subsidized fertilizers. The research method used is descriptive, research data sources use primary data and secondary data obtained through interview techniques and literature review. The results of the study show that internal control of inventory at PT. Himikarta has been implemented and has not been applied, where there are five elements of control, four elements are applied and one element is not applied. In addition there is a separation between functions related to the receipt and expenditure of goods. Chairman of PT. Himikarta Malang should implement internal controls in a structured manner and further increase the internal control of its inventory. In addition to the risks that occur, namely overdue, inventory inventory is depleted, and inventory accumulates, so that more attention is paid to the company and run according to company procedures and further improved handling in fertilizer supplies so as not to accumulate and more supported also with clear communication. For control activities that have been well maintained and repaired again, in order to reduce matters in fraud and fraud that can occur. For communication and information continue to be maintained in supporting the operations of PT. Himikarta. For monitoring and monitoring at all times, it is always maintained so that it can continue to run according to existing company procedures.