Analisis Sistem Pengendalian Internal Persediaan Barang Dagang Pada Toko Kayu El_Artgallery

Abstract

This research was conducted at El_Artgallery Wood Shop, Batu. As a company operating in the trading sector whose main activity is selling various wooden crafts, the company must have internal control over the inventory of merchandise. Internal control can be said to be good if it has been carried out in accordance with COSO (Committee of Sponsoring Organizations). The aim of this research is to determine the effectiveness of the internal control system for merchandise inventory at the El_Artgallery Wood Shop. This type of research uses qualitative research with a descriptive approach. The research results show that most of the activities related to merchandise inventory are adequate in accordance with the COSO (Committee of Sponsoring Organization) committee but still require slight changes to improve risk assessment and also the multiplicity of tasks that occur for employees.