ANALISIS PENGENDALIAN INTERNAL DALAM PERSEDIAAN BARANG
DAGANG DI TOKO ALFAMART MT HARYONO 1 BANJARMASIN
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Institusion
Universitas Islam Kalimantan M A B Banjarmasin
Author
Astuti, Tri Novia
Subject
HC Economic History and Conditions
Datestamp
2021-09-10 01:26:16
Abstract :
Penelitian ini dilatar belakangi hasil penelitian dari peneliti, bahwa bagian penting dari perusahaan dagang adalah persediaan barang. Permasalahan yang ada pada Toko Alfamart MT Haryono 1 adalah (1) Bagaimana pengendalian internal dalam persediaan barang dagang? (2) Bagaimana efektivitas peranan pengendalian internal dalam persediaan barang dagang? Metode penelitian kualitatif, teknik pengumpulan data, dengan melakukan observasi dan wawancara. Hasil penelitian pengendalian internal dalam persediaan barang dagang pada Toko ALfamart MT Haryono 1 sudah cukup efektif yang menerapkan pengendalian dengan komponen-komponen (1) Lingkungan pengendalian (2) Penaksiran resiko (3) Aktivitas pengendalian (4) Informasi dan komunikasi (5) Pengawasan atau pemantauan. Efektivitas penerapan pengendalian internal dalam persediaan barang dagang juga berjalan cukup efektif dengan melalui tiga (3) prosedur (1) prosedur pemesanan barang dagang (2) prosedur penerimaan barang dagang (3) prosedur pengeluaran barang dagang. This research is motivated by the results of research from researchers, that an important part of a trading company is inventory. The problems that exist in the Alfamart MT Haryono 1 Store are (1) How is the internal control in the inventory of merchandise? (2) How effective is the role of internal control in merchandise inventory? Qualitative research methods, data collection techniques, by conducting observations and interviews. The results of research on internal control in merchandise inventory at the ALfamart MT Haryono 1 Banjarmasin store are effective enough to implement control with the components (1) Control environment (2) Risk assessment (3) Control activities (4) Information and communication (5) Supervision or monitoring. The effectiveness of the implementation of internal control in merchandise inventory is also quite effective through three (3) procedures (1) procedures for ordering merchandise (2) procedures for receiving merchandise (3) procedures for releasing merchandise.
Penelitian ini dilatar belakangi hasil penelitian dari peneliti, bahwa bagian penting dari perusahaan dagang adalah persediaan barang. Permasalahan yang ada pada Toko Alfamart MT Haryono 1 adalah (1) Bagaimana pengendalian internal dalam persediaan barang dagang? (2) Bagaimana efektivitas peranan pengendalian internal dalam persediaan barang dagang? Metode penelitian kualitatif, teknik pengumpulan data, dengan melakukan observasi dan wawancara. Hasil penelitian pengendalian internal dalam persediaan barang dagang pada Toko ALfamart MT Haryono 1 sudah cukup efektif yang menerapkan pengendalian dengan komponen-komponen (1) Lingkungan pengendalian (2) Penaksiran resiko (3) Aktivitas pengendalian (4) Informasi dan komunikasi (5) Pengawasan atau pemantauan. Efektivitas penerapan pengendalian internal dalam persediaan barang dagang juga berjalan cukup efektif dengan melalui tiga (3) prosedur (1) prosedur pemesanan barang dagang (2) prosedur penerimaan barang dagang (3) prosedur pengeluaran barang dagang. This research is motivated by the results of research from researchers, that an important part of a trading company is inventory. The problems that exist in the Alfamart MT Haryono 1 Store are (1) How is the internal control in the inventory of merchandise? (2) How effective is the role of internal control in merchandise inventory? Qualitative research methods, data collection techniques, by conducting observations and interviews. The results of research on internal control in merchandise inventory at the ALfamart MT Haryono 1 Banjarmasin store are effective enough to implement control with the components (1) Control environment (2) Risk assessment (3) Control activities (4) Information and communication (5) Supervision or monitoring. The effectiveness of the implementation of internal control in merchandise inventory is also quite effective through three (3) procedures (1) procedures for ordering merchandise (2) procedures for receiving merchandise (3) procedures for releasing merchandise.
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