Analisis Sistem Pengendalian Internal Persediaan Barang Dagang Menggunakan The Committee Of Sponsoring Organization Of Treadway Commission (COSO) Pada Distributor Sparepart Kendaraan Bermotor Oriens Jaya Medan

Salsabilla Febriani; Muhammad Arif; Nurwani Nurwani

doi:10.54066/jmbe-itb.v2i1.996

Authors

Salsabilla Febriani Universitas Islam Negeri Sumatera Utara
Muhammad Arif Universitas Islam Negeri Sumatera Utara
Nurwani Nurwani Universitas Islam Negeri Sumatera Utara

DOI:

https://doi.org/10.54066/jmbe-itb.v2i1.996

Keywords:

Internal Control System, Merchandise Inventory, COSO

Abstract

This research aims to determine the internal control system for merchandise inventory in the company and the internal control system for merchandise inventory using COSO as well as the obstacles faced in the internal control system for merchandise inventory. This research uses a qualitative method with a descriptive approach, with data collection techniques through interviews, observation and documentation. The data sources for this research are primary data and secondary data. The research results obtained from this research are: firstly, the internal control system for merchandise inventory at the Oriens Jaya Medan Motor Vehicle Spare Parts Distributor is implemented based on established procedures, secondly, the internal control system for merchandise inventory uses COSO from 5 (five) components which have 17 ( seventeen) the principles contained in all of these principles have been answered but there are some that do not yet exist in the company including code of ethics and ethical standards, officially written organizational structure, does not have an audit committee, does not have CCTV, does not set strict sanctions , and there was no bar code scanning device, and the third problem faced was human error which resulted in inventory differences and delays in sending goods by expeditions, damage to goods due to expeditions and customers (shops) taking a long time to send returned goods.

References

Angkasa, F., & Sagala, E. (2019). Analisis Pengendalian Intern Persediaan Barang Dagang Pada Pt . Panca Kurnia Niaga Nusantara Medan. Jurnal Bisnis Kolega, 5(1), 1–17.

Ardianti, S., & Kusmilawaty. (2022). Analisis Sistem Informasi Akuntansi Penggajian Untuk Meningkatkan Pengendalian Intern Dinas Perhubungan Kabupaten Labuhanbatu Utara. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 7(3), 953–959. https://doi.org/http://dx.doi.org/10.30651/jms.v7i3.12748

Champion, D. J. (2009). Basic Statistic for Social Research. Chandler Pub. Co.

Fauzi, A., Nisa, B., Napitupulu, D., Abdillah, F., Utama, A. A. G. S., Zonyfar, C., Nuraini, R., Purnia, D. S., Setyawati, I., Evi, T., Permana, S. D. H., & Sumartiningsih, M. S. (2022). Metodologi Penelitian. In Paper Knowledge . Toward a Media History of Documents (Vol. 3, Issue April). https://repository.bsi.ac.id/index.php/unduh/item/345235/BUKU-Metodologi-Penelitian---cover.pdf

Harmain, H., Nurlaila, Safrida, L., Sufitrayati, Alfurkaniati, Ermawati, Y., Ikhsan, A., Olivia, H., Jubi, & Nurwani. (2019). Pengantar Akuntansi 1. Madenatera.

Hikmah, S. N. (2022). Analisis Sistem Pengendalian Intern Persediaan Berbasis COSO. JIEAA, Vol 1(No 12), 27–38.

Jelita, F. K., & Novita. (2022). Penerapan Sistem Pengendalian Internal Dengan Coso Integrated Framework. ASSETS, 12(2), 195–210.

Maulya, P., & Hasibuan, N. F. A. (2022). Analisis Sistem Pengendalian Akuntansi Terhadap Aktivitas Pengiriman Barang Pada Pt. Siantar Top Tbk Medan. Jurnal Akuntansi AKTIVA, 3(2), 200–205. https://doi.org/10.24127/akuntansi.v3i2.3048

Nst, Y. S. J., & Jannah, A. R. (2019). Evaluasi Sistem Pengendalian Intern Pengeluaran Kas Pada PT. Puduarta Insani Medan. Aghniya Jurnal Ekonomi Islam, 2(1), 514–528.

Nufninu, P., & Dawu, L. M. T. (2021). Analisis pengendalian internal persediaan barang dagang pada PT. Hypermart 369 Kupang. Jurnal Inspirasi Ekonomi, 3(2), 32–40.

Ratiani, L. P., & Masdiantini, P. R. (2022). Analisis Penerapan Sistem Pengendalian Internal Atas Persediaan Barang Dagang Berdasarkan Committee of Sponsoring Organization (Coso) Pada Pt. Edie Arta Motor. Jurnal Ilmiah Mahasiswa Akuntansi, 13(4), 1209–1220.

Solechan, A. (2021). Audit sistem informasi. Yayasan Prima Agus Teknik.

Solin, I. (2018). Pengantar Bisnis. Erlangga.

Syahdiah, N. H., Yulis, Y. E., & ... (2020). Analysis of Internal Control on Merchandise Inventory in Kud Langgeng Marsawa Village Sentajo Raya District Kuantan Singingi Regency. Jurnal Ekonomi Al …, 2(2), 1–15.

Ternando, G., Susena, K. C., & Herlin. (2018). Analisis Pengendalian Internal Atas Persediaan Barang Dagang (Studi Kasus Pada Toko Beras Sinar Jaya Kota Bengkulu). Jurnal Akuntansi-JAZ, 1(1), 57–69. https://journals.unihaz.ac.id/index.php/jaz/article/view/377

Vikaliana, R., Sofian, Y., Solihati, N., Adji, D. B., & Maulia, S. S. (2020). Manajemen Persediaan. Media Sains Indonesia.