Analisis pengendalian internal persediaan barang dagang di Nehemia Mart Tahuna
DOI:
https://doi.org/10.58784/mbkk.119Keywords:
accounting information system, internal control system, merchandise inventoryAbstract
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.
Downloads
References
Amelia, N., Rahman, A., & Bahwiyanti, J. (2022). Analisis sistem pengendalian intern persediaan barang pada PT. Indoka Sakti Banjarmasin. Jurnal Ilmiah Ekonomi Bisnis, 8(2), 221-313. DOI: 10.35972/jieb.v8i2.766
Azzahra, B. N. I., & Sutjahyani, D. (2024). Analisis sistem pengendalian internal persediaan dalam usaha meminimalisir tingkat kehilangan stok barang pada Toko Boys Tamiya Cabang Surabaya. Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi, 3(1), 15-34. https://ejournal.lapad.id/index.php/jebmak/article/view/479
Bodnar, G. H., & Hopwood, W. S. (2013). Accounting Information Systems, 11th Edition. New Jersey: Pearson Education, Inc.
Hakim, R. J., & Pasanda, E. (2023). Analisis sistem pengendalian internal atas persediaan spare part. Jurnal Akuntansi dan Keuangan Kontemporer, 6(2), 335-346. DOI: 10.30596/jakk.v6i2.17456
Hanim, L., & Norman, MS. (2018). UMKM (Usaha Mikro, Kecil & Menengah) & Bentuk-Bentuk Usaha. Semarang: UNISSULA Press
Muda, I., Anwar, K., Suhaili, A., & Kartim. (2017). Sistem Informasi Akuntansi. Medan: CV. Madenatera
Mulyadi. (2018). Sistem Akuntansi, Edisi 4. Jakarta: Salemba Empat.
Pontoh, W., & Budiarso, N. S. (2022). Akuntansi Keuangan: Pencatatan dan pelaporan aset. Manado: Fakultas Ilmu Budaya Universitas Sam Ratulangi
Pujiono, & Shim, J. A. (2019). Analisis pengendalian internal atas persediaan barang dagang pada Toko Permai Pekanbaru. Bilancia: Jurnal Ilmiah Akuntansi, 3(1), 57-68. https://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/article/view/399
Rahmawati, I. D., & Sumarno. (2020). Buku Ajar Sistem Informasi Akuntansi dan Manajemen. Sidorajo: UMSIDA Press. DOI: 10.21070/2020/978-623-6833-61-2
Richardson, V. J., Chang, C. J., & Smith, R. (2021). Accounting Information System, 3rd Edition. New York: McGraw-Hill Education
Rifayana, S. D. (2019). Analisis sistem pengendalian internal atas persediaan pada PT Otsuka Indonesia. Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya 8(2), 1-16. https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/6530
Sudiarto, E., Kurniawan, D., & Djuharni, D. (2021). Penerapan sistem pengendalian internal atas persediaan obat-obatan pada UPTD Puskesmas Puncu. Jurnal Pajak dan Keuangan Negara, 3(1), 112-118. DOI: 10.31092/jpkn.v3i1.1275
Suhayati, E. (2021). Auditing Teori dan Praktik Dasar Pemeriksaan Akuntan Publik. Bandung: Rekayasa Sains
Weygandt, J. J., Kimmel, P. D., & Mitchell, J. E. (2021). Accounting Principles, 14th Edition. New Jersey: John Wiley & Sons, Inc.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Irene Christina Warouw , David Paul Elia Saerang, Claudia W. M. Korompis
This work is licensed under a Creative Commons Attribution 4.0 International License.
Under this license then authors free to:
- Share - copy and redistribute the material in any medium or format.
- Adapt - remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
- You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
- No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.