Pengendalian Internal Persediaan Barang Dagang Pada PT Yafindo Mitra Permata

Abstract

Inventory is one of the most important asset for trading company, So the company need internal control which is efficient and effective for inventory circulation in the company itself. As for the identification of problems in this study is the inventory internal control was weak and there are dual position happens in the company, which resulting abuse of authority. The purpose of this study is to find the weakness of internal control and the reason why the dual position happens in the company. The benefit of this study for the company is it can be one of the reference to fix the problem within inventory control in the company. The object for this study is PT Yafindo Mitra Permata. The conclusion for this study is the inventory internal control in PT Yafindo Mitra Permata yet to be effective and there are so many weakness that should be fixed. The main problem which make the inventory internal control weak is due to the lack of segregation of duties resulting in abuse of authority. This research suggest that company should be more emphasis to each department for more through and follow the system procedures applicable to the company.