Efektivitas Pengendalian Internal Terhadap Pengelolaan Persediaan Barang Dagang pada PT. Bandung Bina Distribusi Medan

Abstract

The purpose of this study is to assess the effectiveness of the application of internal controls to the management of merchandise inventory at PT. Bandung Development Distribution Medan. The type of research used is descriptive, the data sources used are primary data and secondary data, the type of data used is qualitative data. Data collection techniques used are interview and observation techniques. The results of the study indicate that internal control over the management of merchandise inventory at PT. Bandung Bina Distribusi Medan in terms of risk assessment and monitoring is not yet effective, this is due to the fact that the stock taking policy is not consistently implemented every month by the parties concerned and there is still a lack of an internal control system in terms of direct director monitoring. While the internal control system of merchandise inventory in terms of the control environment, control activities and information and communication has been effective.