Evaluasi Sistem Pengendalian Intern Persediaan Barang Dagangan pada Mini Market SPBU Pasti Pas 44.577.08 Rosalia Indah

Oleh :
Apik Marutama Putri - F3308022 - Fak. Ekonomi dan Bisnis

OSALIA INDAH SPBU ‘PASTI PAS 44.577.08’ STORE is the merchandising firm which concerns on the retailings. However, in normal activity, ROSALIA INDAH SPBU ‘PASTI PAS 44.577.08’ Store often gets problems on marchandise providences. The problems happen every month after the activity of stock opname. Partly of the several providences have the different in numbers with the real data in the computer, so it appeares the differentiate between them. That’s why researcher take this issue. Issue which has relevancy between the stock company and the purposes to know the internal providence controlling system also to know the adventages and the disadventages of the certain system. The implementation operational standard of the merchandising providence of ROSALIA INDAH SPBU ‘PASTI PAS 44.577.08’ Store consist of the providence purchasing procedure, providence purchasing retur procedure, providence expenditure procedure and the providence in accounting marchandise procedure. The conclution of the observation above shows that The Controling on the internal marchandise providence on ROSALIA INDAH SPBU ‘PASTI PAS 44.577.08’ Store is almost perfect and appropriate with the implementation operational standard. It is proven by the eth elements of the internal controling, three of them have perfectly done, but the using of the series number document still do not be executed (includes on the healthy practises elements in doing jobs and functions in every units of the organization). That’s why, it will be better for ROSALIA INDAH SPBU ‘PASTI PAS 44.577.08’ Store uses the series number document immidiately so it make easier to give the responsibility and be a healthy practices. Keyword : Internal Control System, Inventories, Standard Operasional Procedures