Internal Control Analysis Of Merchandise Inventory At Gallery Rj Bengkulu
Abstract
The aim of the research is to determine the internal control system for merchandise inventory at Gallery RJ Bengkulu based on Mulyadi's theory (2020:488). The analytical method used in this research is a comparative descriptive method.The research results show that there is no compatibility between Mulyadi's theory (2020:488) and the situation that occurred at Gallery RJ Bengkulu for organizational elements, because according to Mulyadi's theory the physical inventory count must be carried out by a special committee formed apart from warehouse employees. Meanwhile, what happened at Gallery RJ Bengkulu was that the physical counting was carried out directly by warehouse employees and display employees. For the elements of the authorization system and recording procedures, there are conformities and discrepancies between Mulyadi's theory (2020:488) and Gallery RJ Bengkulu, the discrepancies are found in the list of physical inventory count results signed by the committee chairman, while in Gallery RJ the inventory calculation is signed by the store manager. Furthermore, the physical inventory count and recording of the results of the physical inventory count are based on physical count cards whose veracity has been verified. There are compatibility and inconsistencies between Mulyadi's theory (2020:488) and Gallery RJ Bengkulu for elements of healthy practice, because in Gallery RJ Bengkulu the physical calculation cards for merchandise inventory are not numbered sequentially because inventory is only recorded in the inventory of goods calculations. Conformity lies in the calculation of inventory of goods having been carried out three times in one month
Downloads
Copyright (c) 2024 Zurry Rafiul, Ida Anggriani, Kamelia Astuty
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
An author who publishes in the Jurnal Fokus Manajemen (JFM) agrees to the following terms:
Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
Jurnal Fokus Manajemen (JFM) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
You are free to:
Share — copy and redistribute the material in any medium or format
Adapt — remix, transform, and build upon the material
for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
