Jurnal Administrasi Bisnis Nusantara
Vol 3 No 1 (2024): Januari

ANALISIS PENGENDALIAN INTERN ATAS PERSEDIAAN BARANG DAGANG PADA CV. MITA JAYA KOTA BENGKULU

Azuwandri Azuwandri (Sekolah Tinggi Ilmu Administrasi Bengkulu)
Yuli Yusnita (Sekolah Tinggi Ilmu Administrasi Bengkulu)
Herry Novrianda (Universitas Terbuka)



Article Info

Publish Date
26 Jan 2024

Abstract

Inventory is a very important asset for trading and industry companies because it is a source of revenue for the company. Inventory is very adamant to damage and crime, therefore it is necessary internal control of inventory. Therefore, the purpose of this study is to find out how the application of internal control of merchandise inventory on the CV. Mita Jaya. In this writing, the method of analysis used is descriptive analysis method. Data collection methods used in this paper is to make direct observation, interviews and literature study by studying reference books and similar previous research results to get the theoretical basis of the problem to be studied. The result of this research is internal control system on inventory at CV. Mita Jaya includes procedures for purchasing / ordering merchandise, sales procedures and procedures for receipt of merchandise. In the application of this internal control there are several parties responsible for monitoring and overseeing the process of transactions related to merchandise inventory.

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Journal Info

Abbrev

jabn

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Administrasi Bisnis Nusantara was first published in January 2022 and is published twice a year, in January and July. The editor invites writers and researchers to contribute research articles or conceptual articles in the field of Administration and Business. The editor has the right to ...