Tinjauan Atas Pengendalian Internal Persediaan Bahan Baku Pada PT ABP
DOI:
https://doi.org/10.25181/esai.v16i1.2408Kata Kunci:
Tinjauan Pengendalian Internal, Persediaan Bahan BakuAbstrak
The purpose of this study was to find out how the internal control of raw material inventory carried out by PT ABP was in accordance with the components of internal control according to the committee of sponsoring organizations. The types of data used were primary and secondary data. The data analysis method used was qualitative method. The results of the study shows that the internal control of raw material inventory at PT ABP is in accordance with all the components of internal control, namely the control environment, control activities, risk assessment, information and communication, and supervision.Unduhan
Referensi
Buku:
Muda, Iskandar. Kasyful Anwar, Acmad Suhaili, Kartim. 2017. Sistem Informasi Akuntansi. Madenatera. Medan.
Sugiyono. 2016. Metode Penelitian Kuantitatif Kualitatif Dan R&D. Alfabeta. Bandung.
Skripsi, Tesis, Disertasi:
Nurul Chotimah, Azkiyah. 2017. Evaluasi Sistem Pengendalian Internal Persediaan Bahan Baku Pada PT. Mutiara Permata Bangsa. http://eprints.iain-surakarta.ac.id/276/1/Azkiya.pdf (1 Juni 2020)
Publikasi Elektronik:
Dwi, Ayu Novita Sari. 2018. Tinjauan Atas Pengendalian Internal Persediaan Barang Masuk Dan Keluar Pada PT Cahaya Duta Persada. http://eprints.jeb.polinela.ac.id/356/1/15.%20JURNAL%20DWI%20AYU%20FIX.pdf (14 Desember 2020).
Soltius Indonesia. 2017. Mengenal Sistem SAP Dan Manfaatnya.
https://www.soltius.co.id/id/blog/read/mengenal-sistem-sap-dan-manfaatnya (2 Maret 2021)