ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN SUKU CADANG PT BUANA HYUNDAI MOTORS PONTIANAK

Jimmy Dwivandhy B51112011

Abstract


Inventories are assets whose value is large compared to most other current assets in the trading company. In the case of purchase of supplies, the company usually determines the minimum amount of inventory that the company's activities can continue to run as it should. Internal control systems will be needed to keep inventories owned by the company. Internal controls required for recording, assessment and determination of the cost of the supplies needed by the company.

The aim of this study was to determine whether the system of internal control over inflows and outflow have adequate inventory of spare parts ..

Internal control systems in PT Buana Hyundai Motors Pontianak is not effective, because there are still weaknesses that lead to fraud occur therein. Department who concurrently as spare parts warehouse. On receipt of parts of the expedition, the spare parts are not screened for quality and quantity. Delivery of spare parts to mechanical also not equipped with a proof of receipt of goods.

Keywords: Internal Control System, Inventory, Parts


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