Analisis Pengendalian Internal Atas Persediaan Barang Dagang Pada PT. Fastrata Buana

Studi Pada PT. Fastrata Buana

Abstract

This research aimed to determine the implementation of internal control over merchandise inventory at PT Fastrata Buana. This descriptive quatitative study collected its data through interviews and observation with informants related to merchandise inventory at PT Fastrata Buana. The collected data then analyzed using data collection, presentation, analysis, and conclusions. This research showed that the analysis of internal control over merchandise inventory at PT Fastrata Buana has been properly conducted. But, there were weeknesses, namely in the information and communication, in principle, by using relevant information namely when the physical inventory is counted, there is often a discrepancy between the actual inventory in the warehouse and the inventory recording result.