ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG (STUDI KASUS SENYUM MEDIA JEMBER)

Abstract

This study aims to analyse the internal control system over trade goods inventory at Senyum Media Jember based on the COSO framework. This research uses a qualitative descriptive method with a single variable, namely the internal control system. The subject of the research is the supervisor of the centre and Trunojoyo branch, while the object is the inventory control system that includes five COSO components: control environment, risk assessment, control activities, information and communication, and monitoring. Data collection techniques were conducted through structured interviews and documentation. The results showed that Senyum Media Jember faced several obstacles in the inventory system, such as data mismatches, unintegrated recording systems, lack of training, and limited storage space at the Trunojoyo branch, which had an impact on order delays and decreased customer satisfaction. Nevertheless, internal controls have been running quite well, especially at the head office in terms of segregation of duties, documentation, and perpetual inventory system. However, improvements are still needed such as the establishment of an audit committee and improving the organisational structure at the Trunojoyo branch.