ANALISIS PENGENDALIAN INTERN TERHADAP PENGELOLAAN PERSEDIAAN BARANG PADA CV. MUTIARA INARA

Rusmida J H Hutabarat
Shelly Farida Tobing (Universitas Tridinanti)

Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri)
Edisi Vol. 3, No. 1, Juli-Desember 2021

This study aims to determine how the application of internal control to inventory management in CV. Inara Pearl. The method used is qualitative, which is mostly a description of the results of interviews and documentation studies. The data obtained will be analyzed qualitatively and described descriptively and given a complete picture of the object under study based on data obtained from the warehouse section of CV. Pearl Inara and is based on a theoretical foundation.From the results of the study concluded that the internal control of inventory at CV. Mutiara Inara has been quite effective, where there is a separation of duties and related functions in receiving and releasing goods. As well as the monitoring of inventory which is carried out periodically by the company through checking.Keywords: Internal Control, Inventory Management, Effective