Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)
Vol 5 No 1 (2025): Edisi Januari 2025

Analisis Pengendalian Internal atas Persediaan Sparepart pada PT Bina Pertiwi Cabang Makassar

Rangga, Agustina (Unknown)
Kacing, Carolina Olivia (Unknown)



Article Info

Publish Date
17 Dec 2024

Abstract

The purpose of this study is to evaluate how effectively the internal control system manages the spare parts inventory at the Makassar branch of PT Bina Pertiwi system used by the companyincludes the FIFO (First In First Out) method to maintain the quality of spare parts and SAP(System Application and Product) that manages stock in real-time and supports automatic order through the SO system. (Stock Order). This study adopts a qualitative methodology that involves direct observation and interviews with warehouse and logistics staff at PT Bina Pertiwi. The findings of this study suggest that the internal control system in place is operating effectively, reducing the risk of damage to spare parts due to prolonged storage, and enhancing efficiency in inventory management.

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Journal Info

Abbrev

JAMEK

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akutansi Manajemen Ekonomi dan Keuangan di Publikasikan oleh Forum Kerjasama Pendidikan Tinggi (FKPT) yang Berisi artikel yang diambil dari penelitian di bidang Akuntansi Manajemen, Ekonomi,manajemen Bisnis, Manajemen Sumber daya Manusia, Manajemen Pemasaran, manajemen strategis, manajemen ...