Analisis pengendalian internal persediaan barang dagang di Nehemia Mart Tahuna

Authors

  • Irene Christina Warouw Sam Ratulangi University
  • David Paul Elia Saerang Sam Ratulangi University
  • Claudia W. M. Korompis Sam Ratulangi University

DOI:

https://doi.org/10.58784/mbkk.119

Keywords:

accounting information system, internal control system, merchandise inventory

Abstract

This study aims to determine the internal control system for merchandise inventory according to the COSO framework at Nehemia Mart Tahuna. The research method used in this research is descriptive qualitative. The data used in this study is primary data with interview, documentation and observation collection techniques. The results of this study indicate that the internal control system for merchandise inventory at Nehemia Mart as a whole has not been implemented properly as there are still several internal control components that are not in accordance with the COSO framework. The main problem in this case is the owner is not firm in implementing every rule.

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References

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Published

2024-03-07

How to Cite

Warouw , I. C., Saerang, D. P. E., & Korompis, C. W. M. (2024). Analisis pengendalian internal persediaan barang dagang di Nehemia Mart Tahuna. Manajemen Bisnis Dan Keuangan Korporat, 2(2), 109–118. https://doi.org/10.58784/mbkk.119

Issue

Vol. 2 No. 2 (2024)

Section

Articles

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Copyright (c) 2024 Irene Christina Warouw , David Paul Elia Saerang, Claudia W. M. Korompis

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