Analisis Pengendalian Internal Persediaan Barang Dagang Untuk Meminimalisasi Risiko Kerusakan Barang di Caritas Market Kota Gunungsitoli
DOI:
https://doi.org/10.37012/ileka.v5i1.2146Abstract
Penelitian ini merupakan penelitian kualitatif. Pengumpulan data dilakukan melalui observasi, dan wawancara. Penelitiaan ini bertujuan untuk mengetahui pelaksanaan pengendalian internal persediaan barang dagang untuk meminimalisasi risiko kerusakan barang di Caritas Market di tinjau dari komponen pengendalian internal sesuai COSO (commite of sponsoring organization). Subjek penelitian merupakan Manajer dan karyawan yang berjumlah 3 orang yang diberikan beberapa pertanyaan dalam bentuk urain, hasil penelitian menunjukkan bahwa sistem pengendalian pengendalian persediaan barang dagang sudah diterapkan dengan baik. Hal ini dapat dilihat dari kode etik dan peraturan-peraturan telah dipahami oleh setiap karyawan. Dalam Caritas Market juga telah menyediaan struktur organisasi, SOP, dan pemasangan CCTV untuk mencegah hal yang tidak diinginkan.
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