Evaluasi Keandalan Catatan Akuntansi Persediaan dalam Pelaksanaan Pengendalian Intern (Studi Kasus Pada CV Juberta di Kasui, Way Kanan)
Abstract: The purpose of this
study was to determine whether inventory records in the implementation of
internal control has been reliably. Authors proposed hypothesis is:
"inventory accounting records in the implementation of internal control
has not been reliably. The methods used in the research is to conduct library
research, especially on things that relate to research and field research by
way of field research with the object studied. Analysis tool used is the
qualitative analysis was to compare the theory internal control systems
inventory with field reality.
In the discussion of the data analysis, it can be concluded that based on
the qualitative analysis that in carrying out its activities CV.Juberta leaders
had planned organizational structure and division of tasks according to the
activities undertaken, the transfer of goods to the company's procedures do not
ensure good internal control, because it contains among the many weaknesses
lain.selama pngiriman process and storage of goods in warehouses holding just
rely on trust to a warehouse clerk. The company has not separated the functions
of making the order and delivery of goods, storage, and delivery functions.
Keywords: Inventories;
Accounting Record; Internal Control
Penulis: Iskandar Iskandar,
Krukas Pari, Syamsu Rizal
Kode Jurnal: jpakuntansidd1000081
