ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PENGELOLAAN PERSEDIAAN BARANG DAGANG PADA TOKO LUWES BLITAR

Abstract

This study aims to analyze the internal control system for the effectiveness of merchandise inventory management at the Luwes Fashion Store in Blitar based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) components. This study uses a qualitative method with a case study approach. Data collection techniques are carried out through observation, interviews, and documentation of the store owner and employees involved in merchandise inventory management. The results of the study indicate that the internal control system at the Luwes Fashion Store has been implemented through inventory recording activities, stock checking, and monitoring incoming and outgoing goods, thus helping the effectiveness of inventory management. However, several weaknesses were still found, such as the absence of written Standard Operating Procedures (SOPs), an unclear organizational structure, and the existence of duplicate tasks that can increase the risk of recording errors and loss of goods. Based on the results of the study, it can be concluded that the internal control system at the Luwes Fashion Store still needs improvement in the segregation of duties, the preparation of written SOPs, and strengthening supervision for more optimal management. (Times New Roman 11, single spaced, and italic).   Keywords: Internal Control System, Effectiveness, Merchandise Inventory, COSO.