ANALISIS PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG DAGANG PADA CV.AISYAH

ABSTRACT ANDI AGUNG BUDIONO S. 2019. Analysis of internal control on merchandise inventory at CV.AISYAH. Supervised by Sahade S. Pd., M. Pd and Samsinar, S.Pd., S.E., M.Si., Ak., CA. This research aims to know the internal control on merchandise inventory at CV.AISYAH. The research variables used in this study are Internal control and merchandise inventory. The population in this research is CV. AISYAH and the sample of this research is Internal Auditor on CV. AISYAH. The Data used in this study are interviews, documentation, and the Internal Control Questionnaires (ICQ). Data analysis techniques used by the authors in conducting internal control on merchandise inventory at CV.AISYAH is a descriptive analysis based on the findings of ICQ. The results showed that internal control on merchandise inventory at CV.AISYAH has been running very effectively, but there are some disadvantages: the warehouse part on CV. AISYAH should check the quality of merchandise inventory and make a report of receipt of merchandise inventory. Keywords: Internal control, merchandise inventor