Analisis Pengendalian Internal Persediaan Barang Dagang dalam Menunjang Efektifitas Pengelolaan Persediaan Barang Dagang (Studi Kasus pada Toko Nur Intan)

Abstract

This research was conducted to provide information for company management that is useful in effectively managing merchandise inventory by implementing good internal control. This research aims to analyze internal control of merchandise inventory to support the effectiveness of merchandise inventory management. This research uses a descriptive qualitative analysis method. Data collection methods include interviews, observation and documentation. Internal control at Toko Nur Intan has been implemented effectively, except for the control environment section, namely the participation of the board of commissioners and audit committee which have not yet been formed and the organizational structure does not yet have a financial section and in the control activities section there are also concurrent tasks. Inventory management at Toko Nur Intan has been carried out effectively, this is proven by inventory procedures that have been implemented well and meet the requirements for effective merchandise inventory management. The implementation of internal control of merchandise inventory at the Nur Intan Store really helps inventory management become more effective, as proven by well-implemented internal control that makes every employee comply with the regulations, policies and procedures regarding inventory management established at the Nur Intan Store.

Keywords: Internal control, inventory of merchandise,effective.