EVALUASI PENGENDALIAN INTERNAL ATAS PERSEDIAAN SUKU CADANG (SPAREPART) PADA PT. HASJRAT ABADI CABANG MANADO

Abstract

This study aims to analyze the effectiveness of the internal control system over inventory (spare parts) implemented at PT. Hasjrat Abadi Manado Branch. Effective internal control is crucial for distribution companies to ensure inventory data reliability, prevent irregularities, and support operational efficiency. This research employs a qualitative method with a descriptive approach. Data were collected through interviews, direct observation, and documentation related to inventory management activities. The results indicate that the internal control system at PT. Hasjrat Abadi Manado Branch is generally well-implemented, particularly in the procedures for receiving, issuing, and recording inventory transactions. However, weaknesses were identified, such as discrepancies between physical stock and system records and delays in data updates, indicating the need for improvements in supervision, use of information technology, and internal audits. The evaluation was conducted using the COSO framework, which consists of five main components: control environment, risk assessment, control activities, information and communication, and monitoring. Each component was analyzed to assess the effectiveness of the implemented controls. This research provides practical contributions for the company in identifying areas for improvement to enhance internal control effectiveness over inventory, as well as serving as an academic reference for future studies related to inventory management in the distribution sector.