ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN SUKU CADANG PADA PT. ASTRA INTERNASIONAL DAIHATSU CABANG MARTADINATA

Abstract

This research analyzes the effectiveness of the internal control system for spare parts inventory at PT Astra International Daihatsu Martadinata Branch, referring to the COSO framework. The method used is qualitative descriptive through interviews, observations, and documentation. The research results indicate that the internal control system has been functioning well in the aspects of control activities, information and communication, and monitoring. However, weaknesses were still found in the control environment and risk assessment, such as low employee ethics and suboptimal risk identification. Issues such as excess or insufficient stock and the swapping of goods indicate inefficiencies in the system and weak coordination between departments. To address this, there is a need for enhanced ethics training, supervision, and improvements in the recording system and risk analysis. Improvements in these aspects are expected to enhance the effectiveness of the internal control system and support the operational efficiency of the company.