EVALUATION OF INTERNAL CONTROL SYSTEM OF INVENTORY CYCLE IN ANIMAL FEED COMPANY: A CASE STUDY AT PT. PANGLIMA PRIMADONA GEMILANG / PPG SURABAYA
2021
Intan W.J. | Husnan L.H. | Rifa’i H.A.
This study aims to determine how and whether the inventory cycle internal control system applied to PT. PPG Surabaya has been running effectively. The research method used is a qualitative method. Data collection techniques are observation, interview, documentation and literature study. The results of the research conducted indicate that the inventory cycle internal control system applied at PT. PPG Surabaya has not been implemented effectively and in accordance with COSO and CSA standards which consist of five elements of the internal control system, namely the control environment, risk assessment, control activities, information and communication as well as supervision and monitoring. The advice that can be given is that the control system should be carried out not only manually, but also must be supported by the use of existing technology applications.
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