Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Indonesian Accounting Literacy Journal
Fauzi Alfarisi
Politeknik Negeri Bandung

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Evaluasi Penerapan Sistem Pengendalian Internal Atas Persediaan Bahan Baku Pada ABC Company Fauzi Alfarisi; Rina Nurmalina; Hastuti Hastuti; Putry Handayani Nadeak
Indonesian Accounting Literacy Journal Vol. 6 No. 3 (2026): Indonesian Accounting Literacy Journal (July 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i3.7014

Abstract

This study evaluates the implementation of the Internal Control System (ICS) over raw material inventory at ABC Company. A descriptive qualitative approach was employed through interviews, observations, and documentation. Interview data were analyzed using NVivo 12 Pro to develop a Control Matrix for evaluating internal controls based on the 2013 Committee of Sponsoring Organizations of the Treadway Commission (COSO) Internal Control–Integrated Framework. The findings indicate that the company has implemented internal controls through segregation of duties, periodic stock opname, purchasing verification, goods receipt inspection, the Point of Sales (POS) system, and operational monitoring. However, weaknesses remain in formal risk assessment documentation, inventory system integration, and internal control evaluation. This study recommends strengthening risk documentation, improving system integration, and enhancing internal control evaluation based on the COSO framework.
Co-Authors Hastuti Hastuti Putry Handayani Nadeak Rina Nurmalina