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All Journal E-JURNAL AKUNTANSI
Des Daffa Bandanaira
Faculty of Economics and Business, University Indonesia, Indonesia
Economics, Econometrics & Finance

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Internal Control Strategies to Mitigate Inventory Losses in Palm Oil Plantations: A Case Study of PT XYZ Des Daffa Bandanaira; Siti Nurwahyuningsih Harahap
E-Jurnal Akuntansi Vol 35 No 1 (2025)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i01.p08

Abstract

ABSTRACT This study evaluates the internal control mechanisms governing supporting inventory at PT XYZ, a palm oil plantation. Inventory plays a crucial role in the production process, as inadequate stock levels can hinder operational efficiency. However, ineffective inventory management may result in losses due to damage or spoilage, rendering materials unusable in palm oil production. Employing a qualitative research design with a case study approach, this study incorporates a literature review and interviews with relevant stakeholders to identify the root causes of supporting inventory losses and propose targeted recommendations. The findings suggest that PT XYZ should integrate supporting inventory into its risk assessment framework, enhance interdepartmental coordination, transition from manual to electronic inventory management systems, and establish standardized operating procedures (SOPs) for currently unmitigated risks. These measures would help prevent inventory losses stemming from damage or expiration, thereby strengthening overall internal control. Keywords: Internal Control; Supporting Inventories; Obsolescence; Palm Oil.
Co-Authors Siti Nurwahyuningsih Harahap