Pengendalian Internal terhadap Pengelolaan Persediaan Berbasis Committee of Sponsoring Organizations (COSO) pada CV Flora Putra Kusuma

Wibowo, Muhammad Arif Satrio, Muhammad Arif Satrio (2023) Pengendalian Internal terhadap Pengelolaan Persediaan Berbasis Committee of Sponsoring Organizations (COSO) pada CV Flora Putra Kusuma. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

This analysis aims to identify the application of internal control to inventory management and inventory reporting in 2022 using the Committee of Sponsoring Organizations internal control analysis method. Problems that often occur in inventory management, which are characterized by many customer complaints, are the background to which this final report was prepared. Through the results of internal control analysis, companies can take steps to correct problems and make decisions for the future. The implementation of internal control for inventory management at CV Flora Putra Kusuma, in general, has fulfilled the internal control components according to the Committee of Sponsoring Organizations which consist of control environment, risk assessment, control activities, communication/information, and supervision. However, there are still shortcomings that can be improved, namely the warehouse inventory management SOP has not been written, there is no independent audit committee, there is no ongoing management of dissatisfied employees, there are no access restrictions for each username in the system, regular audits take too long, There is no special officer for computer system security, and the company has implemented inventory reporting using a perpetual recording system and average assessment method.

Item Type:	Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords:	Implementation of Internal Control, Inventory Management, Implementation of Inventory Reporting, Committee of Sponsoring Organizations
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User:	Prodi Akuntansi Diploma
Date Deposited:	27 Oct 2023 01:29
Last Modified:	27 Oct 2023 01:29
URI:	http://eprints.uty.ac.id/id/eprint/14109

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