Saputri, Nur Hofifah (2024) Analisis Sistem Pengendalian Internal Dalam Upaya Pencegahan Fraud Atas Pengelolaan Persediaan Barang Dagang Dengan Menggunakan COSO Framework (Studi Kasus PT. Astha Makmur Lestari). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to determine how and whether the internal control system of inventory management applied to PT. Astha Makmur Lestari is in accordance with the internal control component and whether there is good internal control over rice supplies can prevent fraud in inventory management. The research method used is qualitative method. Data collection techniques are interviews with specific sources, field observation and documentation. The results of this study indicate that the internal control system inventory cycle applied in PT. Astha Makmur Lestari has not been implemented effectively and in accordance with all internal control components set by COSO which consists of five elements of the internal control system, namely the control environment, risk assessment, control activities, information and communication and supervision and monitoring. In control activities still need to be improved because there are some problems that are not compatible with the COSO framework and need to be corrected. Level of effectiveness in preventing fraud (fraud) in inventory management at PT. Astha Makmur Lestari is considered very effective. The advice that can be given is that each component that is being used in the warehouse should be monitored and assessed regularly as part of the warehouse management system. In addition to reducing waste, other benefits also include reducing the amount of time spent searching for goods, using less space for incoming and outgoing goods as products and boxes are stacked, reducing the amount of time spent distributing goods, and increasing productivity at work by implementing a neat organizing system. Keywords: Internal control; Fraud Prevention,Inventory, COSO.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5001 Business. Business Administration |
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| Divisions: | Faculty of Social and Political Sciences > Departement of Business Administration | ||||||||
| Depositing User: | Nur Hofifah Saputri | ||||||||
| Date Deposited: | 24 Jan 2024 08:37 | ||||||||
| Last Modified: | 24 Jan 2024 08:37 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/20644 |
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