Analysis of the Internal Control System in Marketing Activities to Improve Sales at Isaura Collection Store

Abstract

This study aims to analyze the implementation of the internal control system based on the COSO framework in marketing activities, examine the marketing activities carried out, and explain the role of the internal control system in improving sales at Isaura Collection Store. This research employed a qualitative descriptive approach. Data were collected through observation, interviews, documentation, and questionnaires distributed to 20 customers, consisting of 10 online and 10 offline customers. Data were analyzed using data reduction, data presentation, conclusion drawing, and descriptive analysis of questionnaire responses. The findings indicate that the internal control system has been implemented through the five COSO components: control environment, risk assessment, control activities, information and communication, and monitoring, although its implementation remains relatively simple. Marketing activities have evolved from conventional marketing to digital marketing through Facebook, Marketplace, WhatsApp, and TikTok Live, contributing to increased sales and revenue. The study concludes that the internal control system supports more effective marketing activities, improves customer service and marketing evaluation, and contributes to sales growth while providing practical

insights for improving marketing management in retail businesses.