Analisis sistem pengendalian internal sebagai dasar pembuatan program audit manajemen persediaan departemen loss prevention hypermart Cito

Febrianto, Alvian (2018) Analisis sistem pengendalian internal sebagai dasar pembuatan program audit manajemen persediaan departemen loss prevention hypermart Cito. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Saat ini, industri retail mengalami kondisi yang sulit dibandingkan dengan tahun-tahun sebelumnya. Pengelolaan sumber daya perusahaan harus dilakukan dengan lebih cermat dan peruntukan penggunaannya harus dipastikan jelas agar tidak menimbulkan resiko kerugian bagi perusahaan. Hypermart adalah sebuah perusahaan yang bergerak pada industri retail fast moving consumer goods. Permasalahan yang dihadapi Hypermart adalah jumlah shrinkage (penyusutan) persediaan yang cukup tinggi tiga tahun terakhir. Departemen Loss Prevention, suatu departemen di setiap gerai Hypermart memiliki tugas untuk dapat mengatasi shrinkage tersebut. Analisis sistem pengendalian internal perlu dilakukan untuk dapat mengetahui berbagai permasalahan yang dihadapi gerai Hypermart. Penelitian ini akan menganalisis bagaimana peran Departemen Loss Prevention dan masalah apa saja yang masih dihadapi departemen ini berdasarkan elemen aktivitas pengendalian standar sistem pengendalian internal COSO. Dari kendala yang ada akan dibuat program audit manajemen untuk Departemen Loss Prevention. Penelitian ini memiliki pendekatan penelitian kualitatif dan memiliki manfaat terapan. Hasil penelitian adalah berupa analisis sistem pengendalian internal dan audit manajemen untuk kekurangan-kekurangan yang ada dalam analisis tersebut. Dari siklus-siklus utama Departemen Loss Prevention ditemukan berbagai permasalahan sistem pengendalian internal. Berdasarkan analisis tersebut pada elemen aktivitas pengendalian terdapat kekurangan dalam pemisahan tugas, otorisasi, pencatatan dan dokumen, pengendalian fisik, serta pengecekan indpenden. Program audit manajemen yang dibuat juga dimaksudkan untuk mengecek aktivitas-aktivitas yang telah dijalankan dengan baik untuk dapat dipertahankan dalam tahun-tahun mendatang / Nowadays, the retail industry is facing difficult condition compared to the last few years. The resource management of the company must be done smarter and the designated usage must be assured clearly so that it doesn’t cause losses to the company. Hypermart is a company that has a retail industry business in the fast moving consumer goods. The problem that Hypermart faced was the amount of inventory shrinkage that is quite high in the last three years. The Loss Prevention Departement is a department in every Hypermart stores that has tasks to overcome that shrinkage. The internal control system analysis is needed in order to know the various problems that Hypermart stores face. This analysis will analyze the role of the Loss Prevention Departement and what problems that this department has according to the control activities element of the COSO internal control system standard. The audit management program for the Loss Prevention Departement is based on the problems they have. This research is a qualitative research and an applied research. The result of this research is the internal control system analysis and the management audit for the weaknesses that was presented on that analysis. From the main cycles of the Loss Prevention Departement was founded the varous internal control system problems. From that analysis on the control activities element of the COSO standard was discovered weaknesses in the segregation of duties, authorization, documents and records, physical control and independent checks. The management audit program is also made to ensure that the activities that has done in accordance to be maintained in the coming years

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Febrianto, AlvianNIM01220150021UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorMagdalena, RennaUNSPECIFIEDUNSPECIFIED
Thesis advisorPatricia, LukyUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: retail; pengendalian internal; audit manajemen; loss prevention; retail; internal control; management audit; loss prevention
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting
Current > Faculty/School - UPH Surabaya > Business School > Accounting
Depositing User: Rafael Rudy
Date Deposited: 30 May 2022 07:43
Last Modified: 30 May 2022 07:43
URI: http://repository.uph.edu/id/eprint/47548

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