ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANGAN (STUDI KASUS PADA CV. BUMIGEMILANG KARYA TELUK KUANTAN)

Abstract

This research was carried out at CV. Bumigemilang Karya Teluk Kuantan. This study aims to determine The Internal Controls Implemented by CV. Bumigemilang Karya Teluk Kuantan. In addition, this study also explains how the issues explained by the researcher are as follows: to see how the internal control system according to COSO.                The type of research used is descriptive qualitative. The data collection techniques used were interviews, observation and library study. The data analysis techniques with internal control components accordance to the Committee of Sponsoring Organizations Commission (COSO).               The results showed that most of the internal control activities of CV. Bumigemilang Karya Teluk Kuantan were in accordance with the internal control according to COSO. Only two subcomponents that are incompatible, namely those contained in the component of the performance control namely the board of directors/audit committee subcomponent and the organizational structure subcomponent.