Abstrak
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