ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG (Studi Kasus PT Dwiputra Indah Textil)

Abstract

This research was conducted at PT. Dwiputra Indah Textile, which was located in Surabaya. It aimed to find out and examine the effectiveness of the internal controlling system of goods supply of PT. Dwiputra Indah Textile. The research was descriptive-qualitative. Moreover, the instruments in the data collection technique used observation, interviews, and documentation. Furthermore, the data analysis technique started with data reduction, data presentation, and drawing conclusions. Additionally, the data were taken from informants which consisted of 3 people. The research result concluded that the implementation of the internal controlling system of goods supply of PT. Dwiputra Indah Textile was based on internal control, risk assessment, control activities and communication, and monitoring. In addition, internal control was not run effectively since the integrity and ethics value had not been optimally implemented. As the result, problems happened within PT. Dwiputra Indah Textile; such as fraud was done by the employees.