Evaluasi Sistem Pengendalian Internal atas Pembelian Persediaan pada Cv Lancar Untung Bersama Berdasarkan Committee Of Sponsoring Organization Of The Treadway Commission (COSO)

Aprillianto, Aldy Irma (2025) Evaluasi Sistem Pengendalian Internal atas Pembelian Persediaan pada Cv Lancar Untung Bersama Berdasarkan Committee Of Sponsoring Organization Of The Treadway Commission (COSO). Diploma thesis, Universitas Hayam Wuruk Perbanas.

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Abstract

This study aims to evaluate the internal control system for inventory purchases based on the COSO approach at CV Lancar Untung Bersama. This study focuses on the inventory purchase control system because there are still frequent discrepancies in inventory between the system and physical counts during each stocktake. This is due to the ineffectiveness of the internal control system for inventory purchases. The research method used is a qualitative descriptive method, collecting data through interviews, observation, and documentation. The results indicate that the internal control system for inventory purchases at CV Lancar Untung Bersama is still lacking in its internal control implementation, namely the lack of a written organizational structure and standard operating procedures (SOPs). Therefore, the company needs to address this by implementing a sound internal control system in accordance with the COSO approach. A sound and correct internal control system for inventory purchases will facilitate the company's control over inventory purchases. Keywords: Internal Control System, Purchasing, Inventory

Item Type: Thesis (Diploma)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.028 - ACCOUNTING INFORMATION SYSTEMS
Divisions: Accounting Diploma > Practice Working Report
Depositing User: ALDY IRMA APRILLIANTO
Date Deposited: 25 Sep 2025 08:10
Last Modified: 25 Sep 2025 08:10
URI: http://eprints.perbanas.ac.id/id/eprint/13870

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