ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANGAN CV ADIKUSUMO MALIOBORO YOGYAKARTA

Abstract

Companies must have a good internal control system to improve efficiency and effectiveness inoperatio ns, ensure the reliability of information and protect assets, and comply with applicable regulations and policies. With a good system, procedures in every company activity are really considered so that there are not many losses experienced by the company.
The purpose of this study was to determine and analyze the internal control system over trade goods inventory at CV Adikusumo by referring to the COSO framework which consists of five components, namely: 1) control environment, 2) risk assessment, 3) control activities, 4) information and communication, 5) monitoring. The analysis is carried out by evaluating the five components of COSO internal control.
The research method used is descriptive qualitative method, namely by conducting direct observations, interviews and supported by literature studies.
The results of the study indicate that the existing system at CV Adikusumo has been running quite well seen from the control environment, risk assessment, control activities, information and communication and monitoring. However, there is still something that is not appropriate where there are multiple tasks in running the organization because there is no replacement for the position needed by the company and there is a difference in stock due to negligence and lack of accuracy in duty.