Analisis Sistem Dan Prosedur Persediaan Bahan Habis Pakai Dalam Upaya Meningkatkan Pengendalian Intern (Studi Kasus Pada PT. Wiranas Laundry and Dry Clean Malang)

Abstract

The research was conducted on the basis of the increasing number of service companies that use consumables inventory, where in conducting the inventory is still less because the systems and procedures used have not improving internal control. The direction of this study isto describe and analyze systems and consumables inventory procedures and to describe and analyze systems and consumables inventory procedure conducted by PT. Wiranas Laundry and Dry Cleaning Services in the effort to improve the internal control element. Systems and procedures used in the supply of consumables is the procedure of recording the cost of supplies purchased, the cost of inventory record keeping procedures that are returned to the supplier, procedures and expenditures warehouse demand, the cost of additional recording procedures for the return of goods warehouse inventory and physical counting system The method used in this study is a descriptive study using a case study approach. The results of this study there is geminating function on consumables inventory system and procedure that can weaken internal control. Based on these results of this study, separation function on consumables inventory system and procedure a method used to improve internal control