Penerapan Sistem Pengendalian Internal Atas Persediaan Barang Dagang Di PT Daya Surya Sejahtera

Abstract

^{This research aims to determine the implementation of the Internal Control System (ISC) at PT Daya Surya Sejahtera in controlling merchandise inventory. The type of research used is a descriptive qualitative approach. The data used are primary data obtained from interviews and documentation. Data analysis techniques in this study include data collection, data reduction, data presentation and drawing conclusions. Based on the research conducted, the implementation of the Internal Control System (ISC) for merchandise inventory at PT Daya Surya Sejahtera has been carried out in accordance with Standard Operating Procedures (SOP) and has been running quite effectively. The implementation of the ISC is supported by an adequate control environment, well-conducted risk assessments, effective control activities, and good information and communication. Although there are still differences in under or over recording of inventory, the company has carried out follow-up through independent and periodic inspection, reporting, and monitoring processes.}