Sistem Pengendalian Internal Terhadap Persediaan Bahan Baku Di Pt Madeira Indonesia

Abstract

This study aims to determine the implementation of internal control system of raw material inventory at PT Madeira Indonesia and to know the effectiveness of the implementation of internal control of raw material inventory at PT Madeira Indonesia. From the results of the analysis it can be concluded that the implementation of internal control system of raw material inventory at PT Madeira Indonesia has not done well because the recording procedure has not used the printed serial number form to facilitate every part of the company in performing any operational activities in the company. The effectiveness of the implementation of the internal control system on raw material inventory at PT Madeira Indonesia is still less effective because the related functions in the management of existing inventory are only the receiving part of the goods, the purchasing department, and the warehouse.