Claim Missing Document
Check
Articles

Found 2 Documents
Search

Implementasi Sistem Pengendalian Internal dalam Tata Kelola Keuangan Minimarket : Kajian Praktis Berbasis Program Pengabdian Masyarakat Siska Yulia Defitri; Dillfa Lailatul Rahmi Dani; Alifa Deisma Rizika; Iis Daryanti; Sarah Sarah; Witra Maison; Nidia Anggreni Das
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 3 No. 4 (2025): Juli : ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v3i4.2186

Abstract

This community service initiative aims to educate and assist in the implementation of an Internal Control System ICS at Minimarket Malika as a strategic effort to safeguard assets and enhance operational effectiveness and efficiency. The ICS applied includes a systematic recording process for inventory, purchase prices, and selling prices. These records are intended to ensure that all transactions are properly documented and accountable.Internal evaluations are conducted regularly through annual stock-taking activities, which involve verifying and matching inventory data recorded in the system with the actual physical stock in the store or warehouse. This activity serves as a critical benchmark for assessing business stability, the accuracy of inventory records, and the overall effectiveness of inventory management. Any transactional errors identified during sales operations are corrected immediately in real-time to prevent error accumulation and potential financial losses. The role of management is essential, particularly in maintaining business continuity through improved service quality and the timely fulfillment of customer needs. In response to intense competition and dynamic market changes, Minimarket Malika adopts adaptive strategies such as price adjustments, excellent customer service, and a broader product assortment to meet diverse consumer demands. To prevent fraud, the minimarket has installed CCTV cameras at strategic locations and provides training for employees on how to detect counterfeit money and suspicious behavior. The ICS also supports risk management in inventory by monitoring the movement of goods in real-time, allowing management to make accurate decisions about which products need to be stocked in accordance with current consumer demand trends.Through the consistent and comprehensive application of an internal control system, Minimarket Malika is expected to improve its competitiveness while maintaining the integrity and sustainability of its business operations amid ongoing economic challenges. Furthermore, this approach serves as a practical model for other small and medium enterprises (SMEs) aiming to strengthen their internal governance and adapt to an increasingly complex retail environment.
Analisis Kinerja Keuangan Berdasarkan Manajemen Persediaan dan Likuiditas pada PT Indofood CBP Sukses Makmur Tbk Periode 2019–2024 Nidia Anggreni Das; Lili Wahyuni; Adel Ramadani Fitri; Iis Daryanti; Willa Demala Citra
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8361

Abstract

This study aims to analyze the financial performance of PT Indofood CBP Sukses Makmur Tbk during the period of 2019–2024, with a focus on inventory management and liquidity aspects. Financial performance in this study is measured using the Return on Assets (ROA) ratio. Inefficient inventory management is identified as a trigger for rising storage costs, which ultimately has the potential to reduce the company's profitability level. The research method used is descriptive quantitative, with secondary data sources in the form of annual financial reports from the Indonesia Stock Exchange. The results show that inventory management fluctuated, with the highest turnover in 2019 (7.26 times) and the lowest in 2022 (6.03 times), which linearly affected the decline in ROA to 3.98% in the same year. Meanwhile, the liquidity aspect projected through the current ratio showed a significant strengthening trend, reaching 4.09 times in 2024. This indicates the company's highly conservative post-pandemic resilience strategy, which however risks creating a phenomenon of idle assets. The study concludes that although financial security is maintained, optimizing operational turnover remains the key to boosting the company's profitability again.