ANALISIS PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG DAGANG PADA UD. HARAPAN SEMBAKO KECAMATAN ALAS BARAT

Abstrak

ABSTRACT

This study aims to determine how to implement and handle internal control over merchandise inventory at UD. Harapan Sembako. The method used in this study is qualitative with a descriptive approach. The data sources used in this study are primary data and secondary data collected using interviews, observation, and data analysis techniques, namely collecting data, reducing data, presenting data, and drawing conclusions. The results of this study show that the implementation and handling of internal control over merchandise inventory in UD. The expectation of necessities is not good enough and effective, because there are still shortcomings such as the organizational structure is still not structured, recording procedures are still carried out by some people such as the seizure of duties and authorities.

Keywords : Internal Control; Inventory; Merchandise.