PENINGKATAN PENGENDALIAN INTERN TERHADAP PERSEDIAAN BARANG DAGANG DI PT. SINAR SURYA CEMERLANG CABANG PAREPARE

Abstract

This research aims at finding out the internal control system of merchandise inventory that is applied at PT. Sinar Surya Cemerlang Parepare Branch. The method used was a comparative descriptive method with an analysis by comparing internal control over merchandise inventory according to adequate internal control elements. The result showed that: 1) The internal control system was sufficient with the organizational structure that describes the separation of functions and division of tasks, 2) The internal control was quite good in the division of functions and in the regulation of procedures organization and authorization system, 3) The effectiveness of internal control of merchandise inventory was quite good in accordance with the elements of an established internal control system that can support in the process of the company's operational activities.