ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG JADI PADA PT. SINAR PURE FOODS INTERNATIONAL

Abstrak

This study aims to analyze the effectiveness of the internal control system over finished goods inventory based on the five components of internal control according to COSO (Committee of Sponsoring Organizations of the Treadway Commission). The formulation of the problem in this study is whether the internal control system over finished goods inventory at PT Sinar Pure Foods International has been running effectively in accordance with the COSO framework. The study was conducted at PT Sinar Pure Foods International, a manufacturing company engaged in the field of fish canning. The method used was qualitative with a descriptive case study approach. Data collection techniques included interviews, observations, and documentation to obtain in-depth information regarding the implementation of internal control over finished goods inventory. The results of the study indicate that internal control at PT Sinar Pure Foods International has mostly been running well and in accordance with several COSO components. The findings of this study identified weaknesses in the form of dual duties for the finished goods supervisor and the lack of formal documentation of the audit committee. The company is advised to improve its organizational structure, separate the functions of receiving, storing, supervising and recording, and improve periodic monitoring to strengthen the effectiveness of internal control.