ANALISIS SISTEM PENGENDALIAN INTERN ATAS PERSEDIAAN BARANG DAGANG (Studi Pada Koperasi Pegawai Republik IndonesiaUniversitas Negeri Malang)

Abstract

All coordinated activities to achieve the main goal of a company, one of with the internal control system.
The internal control system includes the organizational structure, the procedure, the measurement are
coordinated to keep organization`s wealth, check the precision and the realibility of accounting data,
as well as stimulate the efficiency and comply with management policy. This research focused on the
internal control system analysi of inventory on KPRI State University Of Malang.
In conducting this research, author uses collecting data method such as interview, observation, and then
analyze use literature study, as well as using the method of documentation. This research based on
inventory accounting system theory. Inventoryaccounting system can be explained by flowchart.
Based on result, it can be concluded that the system exist in KPRI State University Of Malang is still
having weakness. They are double assignment in the organization system,the minimum document and
information system used in KPRI State University Of Malang. The aim of this research to analyze
application of the internal control system of inventoryon KPRI. This analysis do to solve problem
occurred on KPRI, so this research canminimize errors against application of the internal control
system of inventory