EVALUASI PENGENDALIAN INTERN TERHADAP PERSEDIAAN BARANG DAGANG GUNA MENINGKATKAN KINERJA BAGIAN GUDANG PADA TOKO DIANA FASHION KOTA SORONG

Abstract

ABSTRACT

Inventories are materials or goods that are stored then to fulfill certain purposes, one of shich is for resale, where this inventory is one of the assets in a business because it usually has a large enough value and has an influence on the size of planning and control operations. It can be said that no business operates without inventory, even though inventory is only a disturbing source of funds, because before inventory is used it means that funds involved in it cannot be used for other purposes. Based on the description of the background previously started, the main problem in this paper is wheter the implementation of internal control over merchandise inventory can improve the performance of the warehouse department at Diana Fashion Store, Sorong City. Because the inventory accounting cycle is quite broad in scope and based on the background of the problems above, this paper focuses only on interterm control of merchandise inventory in order to improve the performance of the warehouse department at Diana Fashion Store, Sororng City. The data analysis method used for internal control of inventory is a qualitative method, namely by analyzing the relevant variables on the project studied with the data obtained at the Diana Fashion Store, Sorong City.

Keywords : Merchandise Inventory, Accounting Cycle, Internal Planning and Control Performance.