Internal Control Of Raw Material Inventory At "Bapak Mawar Coffee Business" In Talang Tinggi Village

Emelia Try Ulandia (Universitas Dehasen Bengkulu)
Wagini Wagini (Universitas Dehasen Bengkulu)
Yudi Irawan Abi (Universitas Dehasen Bengkulu)

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Vol 14 No 4 (2026): October

This study aims to evaluate the effectiveness of internal controls over raw material inventory at "Kopi Bapak Mawar," a coffee shop in Talang Tinggi Village. This study aims to identify weaknesses and constraints in the current inventory control system and analyze the feasibility of implementing the First In First Out (FIFO) method to improve inventory management practices within the business. The findings indicate that the existing internal control system at "Kopi Bapak Mawar" remains rudimentary, relying on manual recording without adequate procedures or segregation of duties. The implementation of the FIFO method is considered appropriate and can be effectively integrated to improve inventory management. This study recommends implementing the FIFO method along with structured recording to minimize discrepancies and improve ra