ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG DAGANG PADA CV. CC CHARLIE MANDIRI di PANGKALPINANG
Kata Kunci:
Sistem Pengendalian Internal, Persediaan Barang DagangAbstrak
This study aims to analyze the company's internal control system for merchandise inventory at CV. CC Charlie Mandiri in Pangkalpinang. This study uses primary data with a descriptive qualitative approach. The data used in this research is the results of interviews with the Head of Warehouse CV. CC Charlie Mandiri. The results showed that the internal control system for merchandise inventory at CV. CC Charlie Mandiri according to the component standards described by Sujarweni (2017) as a whole has been going quite well. because it already has a good control environment, control activities, information and communication as well as monitoring, but the company does not yet have an appropriate risk assessment. It is recommended to CV. CC Charlie Mandiri to carry out proper risk assessment analysis by identifying areas that are prone to errors, abuse, or loss, so that appropriate internal controls cannot be designed and implemented effectively and efficiently
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