Evaluasi pengendalian internal barang jadi pada pt. h guna meningkatkan efisiensi dan efektivitas

Lonardy, Felicia Alverina (2011) Evaluasi pengendalian internal barang jadi pada pt. h guna meningkatkan efisiensi dan efektivitas. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Persediaan adalah salah satu aktiva yang penting yang dimiliki oleh sebuah perusahaan. PT. H sering mengalami kehilangan dan kadaluarsa pada persediaan barang jadi. Oleh karena itu, tujuan dari penelitian ini adalah untuk mendapatkan gambaran yang jelas mengenai aplikasi dari pengendalian internal persediaan barang jadi yang diterapkan oleh PT. H, serta mengetahui apakah pengendalian internal persediaan barang jadi yang diterapkan sudah cukup efisien dan efektif bagi perusahaan. Untuk memperoleh data yang diperlukan maka penulis menggunakan alat pengumpul data berupa survei pendahuluan, wawancara terstruktur, serta wawancara mendalam. Dalam penelitian ini jenis data yang digunakan adalah data primer dan data sekunder. Penulis memperoleh data melalui observasi, wawancara, dan dokumentasi. Dari hasil penelitian disimpulkan bahwa sistem pengendalian internal atas persediaan barang jadi PT. H belum berjalan secara efisien dan efektif. Hal ini disebabkan karena beberapa faktor, baik dari kebijakan perusahaan maupun kesalahan manusia. Saat ini perusahaan belum memiliki visi misi serta bagan alir Standar Operasional Prosedur. Tidak adanya kebijakan dari perusahaan mengenai akses masuk ke gudang dan kurangnya pekerja yang bertugas untuk menghitung barang jadi yang diangkut mengakibatkan kerugian bagi perusahaan. Setiap tahun, perusahaan mengalami kerugian karena adanya persediaan barang jadi yang hilang. Di sisi lain, terjadi kesalahan peletakan barang dan proses pengambilan barang yang tidak sesuai dengan batch produksi. Hal ini juga mengakibatkan perusahaan mengalami kerugian karena terdapat barang kadaluarsa di gudang / Inventory is one of the important assets owned by a company. PT. H often experiencesd a loss and expires on finishing goods inventory. Therefore, the purpose of this study was to obtain a clear picture of the application of finished goods inventory internal controls applied by PT. H, and to know whether the internal control of finished goods inventory applied is quite efficient and effective for the company. To obtain the necessary data, the authorr used data collection tool in the form of preliminary surveys and interviews. In this study the type of the data used is the primary data and secondary data checkers. The author obtained the data through observation, interviews, and documentation. From the results of the study concluded that the system of internal control inventories of finished goods PT. H has not been run efficiently and effectively. This is due to several factors, both from company policy or human error. Currently the company has not had the vision, mission, and Standard Operating Procedures flowchart. The absence of firm policy regarding access into the warehouse and the lack of workers whose job is to calculate the finished goods are transported resulting in losses for the company. Every year, the company suffered losses because the finished of the goods inventory is missing. On the other hand, an error occurs on the laying of the goods and the goods-making process that does not correspond with the batch of the production. This is also resulted that the company suffered losses because of there is expired goods in the warehouse

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Lonardy, Felicia AlverinaNIM01220080005UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorMulia, Teodora WindaUNSPECIFIEDUNSPECIFIED
Thesis advisorWidianingsih, Luky PatriciaUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: sistem pengendalian internal; persediaan barang jadi; efisiensi dan efektivitas; system of internal control; finished good inventory; efficiency and effectivity
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: 01 Nov 2022 04:17
Last Modified: 01 Nov 2022 04:17
URI: http://repository.uph.edu/id/eprint/50929

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