Safira, Rizky Ridha (2025) Analisis Pengendalian Internal atas Persediaan Barang Dagang terhadap Kasus Overstock Persediaan pada PT. Gema Mitra Persada. Diploma thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This research aims to analyze internal control over inventory to support effectiveness in the management of merchandise inventory. The research design employed is descriptive qualitative analysis. The data collection methods used in this study include interviews, observation, and documentation. The internal control over inventory implemented by PT. Gema Mitra Persada has not been fully effective, which may lead to the occurrence of overstock. The internal control policies that are not yet fully aligned with the COSO components and may cause overstock at PT. Gema Mitra Persada include the control environment component, which is in accordance with the COSO approach related to organizational structure, integrity and ethical values, as well as human resource recruitment policies. In the risk assessment component, there is a lack of periodic trend analysis as the basis for procurement and discrepancies still occur in inventory recording. In the control activities component, there are overlapping tasks between the purchasing and warehouse functions, along with insufficient monitoring of asset safeguarding. In the information and communication component, there is no written Standard Operating Procedure (SOP) related to inventory management. Meanwhile, in the monitoring component, there is still no internal auditor in place. With this research, it is expected to help PT. Gema Mitra Persada identify weaknesses in its inventory control system so that the company can mitigate the occurrence of overstock.
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.092 - ACCOUNTANTS |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | RIZKY RIDHA SAFIRA |
| Date Deposited: | 17 Sep 2025 07:20 |
| Last Modified: | 17 Sep 2025 07:20 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/13747 |
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