Pengendalian internal Terhadap Persediaan Bahan Baku Pada PT Goodwill Batam

Abstract

This research was conducted at PT Goodwill Batam. The purpose of this study is to know the internal control of raw material inventory in the company. Knowing the written procedures related to control of raw materials at the company. How to authorize the related raw material inventory within the company. And to know the suitability related to the existing control elements in accounting theory with the existing control elements in the company. From the results of the study can be concluded that the internal control of raw material inventory at PT Goodwill still less effective with existing accounting theory. That there is no special function that has the duty to supervise the control of raw material inventory. And the absence of clear segregation of functions leads to a lack of awareness of employees of the importance of internal control. Suggestion that writer can convey that is with the function of supervision as well as company make written procedure related to duty and authorization apply.