Analisis Pengendalian Internal Atas Persediaan Barang di Gudang Material PG Krebet Baru Malang

PT PG Rajawali Nusantara I Indonesia is one of a plantation-based government-owned agribusiness company with a business unit engaged in sugarcane processing. The Krebet Baru Sugar Factory located in Malang is one of the business units managed by PT PG Rajawali Nusantara Indonesia I. Internal Control over the Inventory of Goods in the Material Warehouse of PG Krebet Baru is carried out in accordance with the SOP (Standard Operating Procedur) applied by the company.
The purpose of this study is to analyze the internal control over inventory in PG warehouse. Krebet Baru Malang complies with the COSO framework (The Committee of Sponsoring Organization of Treadway Commission) framework standards. This writing uses descriptive analysis method which aims to obtain data that provides an overview of an object of research. The data collection techniques that used in this study were documentation, observation, and interviews with company leaders and employees. The results of this study are expected to provide an overview for the company regarding inventory internal control that has been carried out by the company and can be used as evaluation material and input for improving inventory internal control in the PG Krebet Baru malang.
The conclusion, this study provides an overview of the cash receipts and disbursements system at the Krebet Baru Sugar Factory located in Malang that is running effectively, but the company needs to improve the internal control system over inventory.