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All Journal Bilancia : Jurnal Ilmiah Akuntansi
Rini Andrea
STIE Pelita Indonesia
Economics, Econometrics & Finance

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ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP PERSEDIAAN BARANG DAGANG PADA PT. ABETAMA SEMPURNA PEKANBARU Mimelientesa Irman; Rini Andrea
Bilancia : Jurnal Ilmiah Akuntansi Vol 1 No 2 (2017): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

The analysis, titled “Analysis of Internal Control System Merchandise Inventory at the PT. Abetama Sempurna Pekanbaru” this study aims to analyze the internal control system over merchandise inventory on the PT. Abetama Sempurna Pekanbaru”. The analysis was done using descriptive and analytical methods sign test. The data used consist of primary data and secondary data. Data collection techniques used were interviews, observation, and questionnaries. Based on the research result, it can be argued that the internal control system over merchandise inventory at the PT. Abetama Sempurna Pekanbaru as a whole has already been going well. Penelitian dengan judul “Analisis Sistem Pengendalian Internal Terhadap Persediaan Barang Dagang Pada PT. Abetama Sempurna Pekanbaru” ini bertujuan untuk menganalisis sistem pengendalian internal terhadap persediaan barang dagang pada PT. Abetama Sempurna Pekanbaru. Analisis dilakukan secara deskriptif dan menggunakan metode sign test. Data yang digunakan terdiri dari data primer dan data sekunder. Teknik pengumpulan data yang digunakan yaitu, wawacara, observasi, dan angket. Berdasarkan hasil penelitian dapat dikemukakan bahwa sistem pengendalian persediaan barang dagang pada PT. Abetama Sempurna Pekanbaru sudah berjalan dengan efektif.
Co-Authors Mimelientesa Irman