EVALUASI SISTEM PENGENDALIAN INTERN ATAS PERSEDIAAN PADA SENYUM MEDIA JEMBER Evaluation of Internal Control System for Inventory on Senyum Media Jember SKRIPSI Oleh: Agung Adhi Wicaksono NIM. 080810391082 JURUSAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS JEMBER 2015

Abstract

This study aimed to evaluate the application of the system of internal control over inventory at Senyum Media Jember. Senyum Media Jember is a local company that is engaged in retail stationery and household goods. Products sold Senyum Media dibagi of several divisions, of which there are stationery products division office and school supplies, household products, fancy products division, and other divisions. Because quite a lot of types of products and mobility out of the goods so that it is feared there will be loss or theft of the stock of goods, consequently needed a good inventory of internal control to prevent fraud in the line of duty. Research using documentary data and interviews with respondents in the research object. The data were analyzed and interpreted in a qualitative way with the structure of descriptive writing. The study was conducted by using SDLC (System Development Life Cycle) which includes the following stages (Jogianto, 2008): (1) planning, (2) defining the problem, and (3) data analysis. The findings of the study are as follows: (1) There is a good principle of separation of functions, namely the separation of operating functions, recording function, and storage functions for inventory. (2) A risk assessment conducted by Senyum Media about inventory is sufficient. (3) The implementation of information and communication over supplies in general is still sufficient to support the internal control. (4) Control activities are carried out on the implementation of revenue and expenditure transactions of merchandise is still adequate. The Company has implemented a clear separation of duties on related functions. (5) Activity monitoring of internal control of inventory has been conducted by the Warehouse through periodic inventory check every month. The results of analysis of the system of internal control over inventory at Senyum Media found any weaknesses in inventory management Senyum Media, namely the lack of an audit committee that raises the chance of fraud committed by its own employees. Key words: