ANALISIS PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG PADA KUD LANGGENG DESA MARSAWA KECAMATAN SENTAJO RAYA KABUPATEN KUANTAN SINGINGI

Abstract

This study aims to determine the application of internal control on merchandise inventory in KUD Langgeng Marsawa Village. The research method used is qualitative descriptive method. The data of this study are primary data and secondary data. Data collection techniques used are documentation, interviews, and observation. The data analysis techniques used is by comparing the internal control on merchandise inventory in KUD Langgeng with internal control components accordance to the Committee of Sponsoring Organization of Treadway Commission (COSO).The results showed that the application of internal control of merchandise inventory in KUD Langgeng is measured using an internal control components accordance to the Committee of Sponsoring Organization of Treadway Commission (COSO) consisting of Control Environment obtained amounted to 73% was a accordance, Risk Assesment amounted 72% was a accordance,Control Activities amounted to 53% was a accordance, Information and Communication amounted to 85% was a very suitable, Monitoring amounted to 62% was a accordance. Assessment of the application of internal control on merchandise inventory in KUD Langgeng amounted to 65% was a accordance with internal control components to the Committee of Sponsoring Organization of Treadway Commission (COSO). It showed that internal control of merchandise inventory in KUD Langgeng was a accordance.