Does the Internal Control System is a Solution? (Inventory Study at PT. X Bandung)

Authors

  • Veronica Christina, Andreas Sutiandi, Michael Frederick Korban

Abstract

The main problem of this research with the internal control system is that there is a difference in the final result between taking inventory and delays in receiving finished goods which results in changes in the balance in finished goods inventories. The purpose of this research is to evaluate the internal control system at PT. X and providing suggestions about deficiencies in the internal control system. This research used the descriptive method directly to the data source. The results of this study indicate that PT. X has implemented an internal control system but in practice, several obstacles are difficult to avoid. PT. X compiles and implements policies that are expected to support the implementation of an internal control system for merchandise inventory by taking samples of finished goods regularly, measure the waiting period for the arrival of goods from suppliers, and renegotiating the distribution schedule with suppliers to PT. X.

 

Published

2020-12-10

Issue

Section

Articles