Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Journal of Trends Economics and Accounting Research
Septiawan, Hendra Sutarto
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Peran Pengendalian Internal dalam Optimalisasi Pengelolaan Persediaan pada Perusahaan Distribusi dan Perdagangan Septiawan, Hendra Sutarto; Vendy, Vicky
Journal of Trends Economics and Accounting Research Vol 6 No 2 (2025): December 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i2.2118

Abstract

This study aims to analyze the role of internal control systems in optimizing merchandise inventory management within distribution and trading companies in Surabaya. Adopting a qualitative approach with a case study method, data was collected through interviews, observations, and documentation. The findings indicate that the implementation of an internal control system, based on the COSO framework, is well-established, along with the utilization of systems and procedures related to the inventory accounting system. The organizational structure is clearly defined, with duties and authorities aligned with Standard Operating Procedures (SOPs), ensuring effective inventory oversight. The company employs two inventory management methods: FIFO for consumer products and FEFO for pharmaceutical and medical device products. Both methods effectively manage expiry risks and maintain stable product supply. The company utilizes DTMS technology and manual recording for inventory tracking, automatically managing company transaction data. Regular supervision by external bodies such as BPOM, BPK, SPI, and KAP helps prevent fraud risks within the company. While the internal control system operates effectively, employee negligence remains a factor influencing company operations.
Co-Authors Vendy, Vicky