Inventory System Analysis on PT. XYZ

Abstract

To find out whether the application system and inventory procedures used at PT. xyz is consistent with internal control objectives. To obtain the required data, the authors use data collection tools in the form of interviews and decision making. The data analysis method used is descriptive qualitative data. From the results of the study it can be concluded that the existing system at PT. xyz is not running effectively. This can be seen from the company does not have its own internal control system and does not have sufficient storage space, there are many damaged and expired goods in the warehouse, so there is a stock opname policy in maintaining the availability of merchandise inventory but is supported by the use of stock cards as basic inventory control. merchandise. And the implementation of information and communication as well as supervision is only dominated by the board of directors. Until the director leaves no one can decide and sometimes the inventory procedure is not carried out according to standardization, but sometimes the inventory procedure is still carried out. Therefore, the internal control system has not been running effectively and in accordance with existing regulations.