<![CDATA[This study was conducted at Titian Hidayah Mataram Store, located in Lombok. The purpose of this study was to examine the implementation and effectiveness of internal control over merchandise inventory at Titian Hidayah Mataram Store. This research employed a quantitative descriptive research design using primary data collected through questionnaires. The respondent in this study was the individual responsible for inventory management, namely the store owner/manager. The data were analyzed using quantitative descriptive analysis. The data obtained from the Internal Control Questionnaire (ICQ) were analyzed based on the total number of "Yes" and "No" responses. The results indicate that the internal control system over merchandise inventory at Titian Hidayah Mataram Store has been implemented effectively. Nevertheless, the company should continue to improve its documentation practices and monitoring procedures to further optimize the effectiveness of its internal control system in the future.]]>
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