ANALISIS PENGENDALIAN INTERN TERHADAP PENGELOLAAN PERSEDIAAN BARANG PADA CV. MUTIARA INARA

Authors

  • Rusmida Jun Harapan Hutabarat Fakultas Ekonomi dan Bisnis, Universitas Tridinanti, Palembang, Sumatera Selatan
  • Shelly Farida Tobing Fakultas Ekonomi dan Bisnis, Universitas Tridinanti, Palembang, Sumatera Selatan

DOI:

https://doi.org/10.52333/jurnalratri.v3i1.799

Keywords:

Internal Control, Inventory Management, Effective

Abstract

This study aims to determine how the application of internal control to inventory management in CV. Inara Pearl. The method used is qualitative, which is mostly a description of the results of interviews and documentation studies. The data obtained will be analyzed qualitatively and described descriptively and given a complete picture of the object under study based on data obtained from the warehouse section of CV. Pearl Inara and is based on a theoretical foundation.

From the results of the study concluded that the internal control of inventory at CV. Mutiara Inara has been quite effective, where there is a separation of duties and related functions in receiving and releasing goods. As well as the monitoring of inventory which is carried out periodically by the company through checking

References

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Hall, James A. 2007 Accounting Information System (Sistem Informasi Akuntansi). Salemba Empat. Jakarta.

Krismiaji. 2015, Sistem Informasi Akuntansi edisi keempat, YKPN, Yogyakarta.

Martani Dwi, Sylvia Veronica, Ratna Wardhani,dkk. 2012 Akuntansi Keuangan Menengah Berbasis PSAK. Buku 1. Salemba Empat. Jakarta.

Mulyadi. 2010 Sistem Akuntansi. Penerbit : Salemba Empat. Jakarta.

Purwanto. 2019. Evaluasi Hasil Belajar. Penerbit : Pustaka Belajat. Surakarta.

Rama, Dasaratha V, dan Jones, rederick L. 2019 Sistem Informasi Akuntansi .Salemba empat. Jakarta.

Sugiyono. 2014 Metode Penelitian Bisnis. Penerbit : Alfabeta. Bandung.

Sugiyono. 2015 Metode Penelitian Pendidikan. Penerbit : Alfabeta. Bandung.

Stice dan Skaounsen. 2019, Statistika Untuk Penelitian, edisi keenam belas, buku 1. Penerbit : Salemba empat. Jakarta.

Widistm2kendal.blogspot.co.id/2012/11/Pengelolaan-Persediaan.html

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Published

2021-12-31

How to Cite

Rusmida Jun Harapan Hutabarat, & Shelly Farida Tobing. (2021). ANALISIS PENGENDALIAN INTERN TERHADAP PENGELOLAAN PERSEDIAAN BARANG PADA CV. MUTIARA INARA. Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri), 3(1), 48–59. https://doi.org/10.52333/jurnalratri.v3i1.799