Evaluation of Inventory Accounting System in Improving Internal Control at PT Permata Chandra Surya
Evaluasi Sistem Akuntansi Persediaan dalam Meningkatkan Pengendalian Internal pada PT Permata Chandra Surya
DOI:
https://doi.org/10.21070/ups.9542Keywords:
Raw Material Inventory Accounting Information System, Internal Control, Standard Operating Procedures (SOP)Abstract
Inventory is an important asset that supports smooth production and has significant value. However, its management often faces obstacles such as discrepancies between system data and physical conditions, which can cause inefficiencies and weaken the reliability of accounting information. PT Permata Chandra Surya, as a wall clock manufacturing company, also experiences similar problems, requiring an evaluation of the inventory accounting system to assess the effectiveness of internal controls. Through descriptive qualitative research involving interviews, observations, and documentation, it was found that most inventory procedures were running effectively with the support of a structured accounting system and internal controls. However, weaknesses were still found in the undocumented inventory return procedures and the lack of a monitoring mechanism. Therefore, it is recommended that stricter SOPs be developed and the integrated accounting information system be optimized.
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