Pengendalian Internal Persediaan Pada Perusahaan Retail PT Triniti Perkasa Internasional

Abstract

The focus of this study is discusses about offense in recording the activities of merchandise inventory in the retail company PT Triniti Perkasa International which occurred due to the receipt of inventory whose practices are not in accordance with internal control, recording errors due to lack of authorization on the movement of merchandise and errors due to human error. This study is use descriptive analysis method with data collection through interview and observation of the author, based on interviews and observations, the internal control in merchandise inventory of PT Triniti Perkasa International has not been practiced thoroughly. The procedure in receipt of goods is often done by employees who are less aware of the type of goods, the authors suggest to assign an experienced person. Error in the procedure of moving goods is less effective because does not have duplicate for accounting needed, the author has designed a new form that more efficient and has been used in company. Errors from human error at the time of the trade shows should be minimized by assigning one of the employees who become mentors in the trade shows.