AUDIT MANAJEMEN ATAS PERSEDIAAN BARANG DAGANG PADA PT. ANEKA RODA KENCANA SAMARINDA

Gebi Maria Fatima Debataraja 1 Imam Nazarudin Latif 2 Catur Kumala Dewi3

Abstract


Purpose of this study is to find out and analyze effectiveness of audit management of merchandise inventory at PT. Aneka Roda Kencana. Comparative method used as a analytical tool is to compare between existing systems and procedures in the company with theory and performingadvanced audit to evaluate the audit findings by making a flowchart and propose questions with responden in the form of Internal Control Questionnaires. The results of this study indicate that audits management of stock inventory at PT. Aneka Roda Kencana less effective, it is proven from outcome of the research merchandise stock get a relative value by 50% then it can be interpreted audit management of merchandise stock at PT. Aneka Roda Kencana run less effective. This study generally viewed by internal control procedures and audit findings list that there is no clear policy of maximum and minimum amount inventory of merchandise, lack of SOP that regulate the activities of requisitions for the purchase of merchandise and there is no plan about slow moving merchandise, so that the merchandise can be accumulate. Therefore it could be said that PT. Aneka Roda Kencana  still less effective in managing inventory merchandise so that improvements against management needed in order to facilitate the continuity of company’s activities.


Keywords


Audit Management, Internal Control System, Inventory Function, Effectiveness

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