AUDIT OPERASIONAL TERHADAP PENGELOLAAN PERSEDIAAN BARANG DAGANGAN PADA PT. SINAR KENCANA MULTI LESTARI BANYUASIN

ANTON, ANTON and Yuniartie, Emylia (2011) AUDIT OPERASIONAL TERHADAP PENGELOLAAN PERSEDIAAN BARANG DAGANGAN PADA PT. SINAR KENCANA MULTI LESTARI BANYUASIN. Undergraduate thesis, Sriwijaya University.

	Text RAMA_ 62201 _ 01043130049.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (12MB) | Request a copy
Preview	Text RAMA_ 62201 _ 01043130049_0002067101_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (2MB) | Preview
	Text RAMA_ 62201 _ 01043130049_0002067101_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (3MB) | Request a copy
	Text RAMA_ 62201 _ 01043130049_0002067101_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_ 62201 _ 01043130049_0002067101_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_ 62201 _ 01043130049_0002067101_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (674kB) | Request a copy
	Text RAMA_ 62201 _ 01043130049_0002067101_06_ref.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (135kB) | Request a copy
	Text RAMA_ 62201 _ 01043130049_0002067101_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy

Abstract

The purpose of the operational audit of inventory management is to 1) identify findings that undennine the efficiency, effectiveness and 2) the economic operations, and to fonnulate recommendations to address weaknesses found. Research in PT. Sinarkencana Multilestari using literature and field research methods. Literature research carried out in order to obtain basic theory and solution of problems faced. While field research is done through observation, interview and questionnaires to obtain relevant data and information in conducting testing and analysis. From the results of operational checks are carried out, found some strengths - and weaknesses in inventory management functions. As long as these companies have inventory management procedures in written form, which is authorized by the competent authority and the presence of physical protection and adequate facilities in the warehouse. However, there are also weaknesses that need the attention of management that is concurrently receiving functions and storage functions concurrently with the recording function with the functions of sales, the warehouse did not have a copy of a letter purchase order, still have a workforce that has not run a company policy, which does not supply layout orderly and neat, as well as inventory taking which lasted for several days. Besides that, still the discovery of delayed processing of the damaged goods and a system for inventory valuation method - average weighted. Based on the evaluation, it can be concluded that the management of inventory at PT. Sinarkencana Multilestari still inadequate. Therefore, the authors suggest the existence of segregation of duties and responsibilities between the functions of reception with functions of storage and recording functions and sales functions, made copies of the letter a purchase order to the warehouse, take finn action against employees who do not run a company policy, the existence of a neat arrangement and grouping Moreover systematically goods also recommended that companies conduct inventory talcing in one day, doing follow-up of the damaged goods and should use the method of inventory valuation system last in first out (LIFO) cost.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	audit operasional, pengelolaan persediaan efektif, efisien dan ekonomis, sistem pengendalian intern, sistem dan prosedur
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	16 Mar 2020 07:58
Last Modified:	16 Mar 2020 07:58
URI:	http://repository.unsri.ac.id/id/eprint/28333

Actions (login required)

View Item