ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG DAGANG PADA PT. NENGGAPRATAMA INTERNUSANTARA

Abstract

Abstrak

This study aims to analyze the effectiveness of the internal control system for merchandise inventory at PT. Nenggapratama Internusantara. COSO, as a critical component of the internal control system, serves to ensure the accuracy and reliability of
merchandise inventory and prevent loss or damage.This research was conducted at PT. Nenggapratama Internusantara. The method used in this study was qualitative, utilizing COSO components and utilizing primary and secondary data sources. Data collection was conducted through observation, interviews, and documentation.The problem encountered was in ordering goods. When customers ordered goods, they incorrectly stated the part number or location of the part on the vehicle. This resulted in an automatic deduction from the system when the goods were released. Therefore, internal controls are essential to prevent this risk.The results of this study indicate that the implementation of the internal control system at PT. Nenggapratama Internusantar has been running effectively overall. This is evident in the existence of clear policies and employee understanding and compliance with these policies. A well-organized internal control system can improve operations and ensure that revenue is managed effectively, ultimately having a positive impact on merchandise inventory. The implementation of COSO (committee of sponsoring
organizations) components in internal control helps reduce risks related to inventory.The author provides recommendations related to training for the warehouse and part shop sections periodically to improve accuracy and precision in reading and processing parts numbers, compiling written job descriptions so that employees can better understand their respective responsibilities, the company needs to improve storage shelves so that goods are stored neatly and safely, PT. Nenggapratama Internusantar must pay attention to employee performance and must provide sanctions for employees who do not carry out their duties properly.