Wibowo, Satrio Fauzan Mukti (2025) Analisis Efektivitas Pengendalian Internal Atas Persediaan Barang Dagang Di PT Gesits Motor Nusantara. Tugas Akhir (S1) - thesis, Universitas Bakrie.
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Abstract
This research aims to assess the effectiveness of internal control over merchandise inventory at PT Gesits Motor Nusantara. The problem occurring at PT Gesits Motor Nusantara is related to the supporting documents for merchandise inventory. Thus, it is necessary to assess the effectiveness of internal control over merchandise inventory. The evaluation of internal control uses the COSO Internal Control-Integrated Framework. The research method used is descriptive qualitative with a case study approach. The data collection technique uses an interview and documentation approach. The primary and secondary data are used. Primary data was obtained from interviews with employees of PT Gesits Motor Nusantara. The secondary data used is the company structure and records or reports related to company information. The validity of the data is tested using the triangulation method. The benefit of this research is to enhance the effectiveness of internal control over merchandise inventory and to address any issues within the company, thereby improving the effectiveness and efficiency of the company's operational activities. The internal control implemented by PT Gesits Motor Nusantara is already in accordance with the COSO Internal Control components. But improvements are still needed to implement the internal environmental components related to Standard Operating Procedure (SOP) that are relevant to manufacturing companies, and all employees must adhere to the SOPs. PT Gesits Motor Nusantara needs to improve the technology-based internal control system to enhance the efficiency and effectiveness of internal control.
| Item Type: | Thesis (Tugas Akhir (S1) - ) |
|---|---|
| Uncontrolled Keywords: | COSO Framework, Effectivity, Internal Control, Merchandise Inventory |
| Subjects: | Accounting > Auditing Thesis > Thesis (S1) |
| Depositing User: | Satrio Fauzan Mukti Wibowo |
| Date Deposited: | 28 Feb 2025 03:15 |
| Last Modified: | 28 Feb 2025 03:15 |
| URI: | https://repository.bakrie.ac.id/id/eprint/11397 |
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