ANALISA PENERAPAN SISTEM PENGENDALIAN INTERN PERSEDIAAN BARANG DAGANG PADA PERUSAHAAN DISTRIBUSI CV. KTP DI SURABAYA

Abstrak

Penelitian ini bertujuan untuk menganalisis efektivitas sistem pengendalian intern atas persediaan barang dangang CV. KTP Surabaya. Melalui pendekata deskriptif kualitatif, data dikumpulkan melalui observasi, wawancara dan dokumentasi terhadap prosedur penerimaan, penyimpnana, dan pengeluaran barang. Hasil penelitian menunjukkan bahwa CV. KTP telah menerapkan prinsip-prinsip pengendalian intern seperti pemisahan tugas, penggunaan dokumen bernomor urut, serta pencatatan perpetual dengan metode FIFO dan LIFO. Perusahaan juga melakukan stock opname secara rutin untuk menjaga kesesuaian antara data fisik dan sistem. Namun, ditemukan beberapa kelemahan seperti ketidaksesuaian antara permintaan pelanggan dan dokumen pengeluaran, kelalaian dalam pengambilan barang, keterlambatam pelaporan retur, serta penyimpanan barang yang belum tertata optimal. Meskipun sistem pengendalian telah berjalan relatif efektif, peningkatan masih diperlukan melalui pemanfaatan teknologi seperti sistem barcode, pelatihan karyawan, dan penguatan koordinasi departemen. Dengan perbaikan tersebut, diharapkan keakuratan data dan  efisensi operasional dapat dilakukan lebih optimal.

This study aims to analyze the effectiveness of the internal control system over merchandise inventory at CV. KTP Surabaya. Using a descriptive qualitative approach, data were collected through observation, interviews, and documentation of the procedures for receiving, storing, and releasing goods. The findings indicate that CV. KTP has implemented internal control principles such as segregation of duties, the use of pre-numbered documents, and perpetual inventory recording using both FIFO and LIFO methods. The company also conducts regular stock opname to ensure consistency between physical inventory and system records. However, several weaknesses were identified, including discrepancies between customer orders and dispatch documents, errors in item retrieval, delayed reporting of returned goods, and suboptimal storage organization. Although the internal control system operates relatively effectively, improvements are still needed through the adoption of technologies such as barcode systems, employee training, and enhanced interdepartmental coordination. These improvements are expected to increase data accuracy and optimize operational efficiency.