Parinduri, Annisya Fitri KhairinaDewi, Rahma2025-09-112025-09-04APA stylehttps://repository.polibatam.ac.id/handle/PL029/4344This study analyzes internal control as a solution to inventory problems at CGV Cinemas. Issues identified include non-compliance with SOPs, incomplete stock cards, lack of supervisor authorization, and absence of the FIFO method, causing products to near expiration. Proposed solutions involve internal compliance audits, new SOP preparation, and employee evaluations. Results show these measures improve stock accuracy, ensure procedural compliance, and reduce record discrepancies. This research offers practical recommendations for strengthening internal control in retail-based cinema operations.otherOther Merchandise InventoryArticleNIM3112211002NIDN9900003487KODEPRODI62401#Akuntansi