ANALISIS SISTEM PENGENDALIAN INTERN TERHADAP PERSEDIAAN BARANG DAGANGAN PADA PT.SMART RETAIL PERKASA PONTIANAK

Michael Hansen Sahadinata B51111025

Abstract


 

PT. Smart Retail Perkasa Pontianak is one of retail companies based in Pontianak which is also known as Xing Mart. The company concentrates mainly in tradings and services

This study aims to analyse the effectivity level of intern control system as well as to identify the factors which impact the trading goods supply at PT Smart Retail Perkasa Pontianak. The study mainly uses descriptive method, whereas flowchart analysis, internal control questionnaire (ICQ) and organisation structure are used for anaylisis methods.

The study yields are such:

  1. 1. The conclusion based on several analysis methods is that the intern control system on trading goods supply of PT Smart Retail Perkasa Pontianak is overall sufficient and well applied.
  2. 2. Factors impacting the trading goods supply at the company are firstly, the supply policies include perpetual supply record system; identification method specially focusing on supply appraisal; treatment of perished or expired goods. Should they are non exchangeable, those goods must be included on the receipts and reduced from the total stock amount. The discount policy applied for the monthly non expeditious goods which is given to the company's customer members is also included. Secondly, the sale increase and decrease which are due to the insufficiency of trading goods demanded by the customers, caused by the expedition and production delay; less promotion given by the company as well as the red-letter days.

 

Key words: Analysis, intern control and supply


Refbacks

  • There are currently no refbacks.