<![CDATA[General Background: Internal control is essential for maintaining accurate inventory information and supporting effective business operations. Specific Background: CV Gemilang Ratabata uses stock cards and spreadsheets to manage and record raw material inventory, but its semi-manual system may cause delays in updating inventory records. Knowledge Gap: Previous studies have discussed internal control and inventory management, while studies specifically examining the combined use of stock cards and spreadsheets in supporting internal control remain limited. Aims: This study analyzes the implementation of raw material inventory management and recording using stock cards and spreadsheets and evaluates their role in supporting internal control at CV Gemilang Ratabata. Results: A descriptive qualitative method was applied through observation, interviews, and documentation involving operational, finance, purchasing, field coordination, kitchen, bar, and academic informants. The findings show that the company implements stock checking, stock opname, purchase requests, purchasing, goods receipt, stock recording, reconciliation, and monitoring. These practices support internal control through segregation of duties, risk assessment, control activities, information and communication, and monitoring. Novelty: The study examines the combined application of stock cards and spreadsheets within a food and beverage company as a semi-manual inventory recording approach. Implications: Consistent recording, stronger monitoring, and periodic evaluation are needed to maintain inventory accuracy and support internal control. Key Findings Highlights Semi-manual recording remains prone to delays during busy operations. Segregation of duties and reconciliation help maintain data accuracy. Periodic physical checks identify discrepancies between records and actual quantities. Keywords : Raw Material Inventory, Inventory Recording, Stock Cards, Spreadsheets, Internal Control]]>
