ABSTRAK

ESTEFANI SAMBO MENTODO. NIM 2020150029. Analisis Sistem

Pengendalian Internal Atas Persediaan Barang Dagang PT. Erayaja Swasembada

Tbk (Studi Kasus Pada Toko HP Xiaomi Cibinong City Mall). Dibawah bimbingan

Bapak Tries Handriman Jamain SE, M.Si.

Pengendalian persediaan sangat penting untuk memenuhi kebutuhan konsumen dan

permintaan. Sistem pengendalian internal dapat menjadi strategi yang cocok untuk

mendukung suatu perusahaan. Proses pengukuran persediaan diperlukan

perencanaan matang dan harus teliti agar persediaan barang dagangan tidak

menimbulkan resiko kerusakan saat penerimaan persediaan barang dagang. Tujuan

penelitian ini adalah untuk mengetahui bagaimana sistem pengendalian internal atas

persediaan barang dagangan pada Toko HP Xiaomi Cibinong City Mall. Metode

penelitian yang digunakan dalam penelitian ini menggunakan pendekatann

kualitatif. Teknik pengumpulan data menggunakan teknik observasi, wawancara

dan studi pustaka. Analisis data menggunakan analisis deskriptif kualitatif. Hasil

penelitian disimpulkan bahwa pengendalian internal atas persediaan barang

dagangan pada Toko HP Xiaomi Cibinong City Mall belum sesuai dengan teori.

Lingkungan pengendalian internal atas persediaan barang dagangan Toko HP

Xiaomi Cibinong City Mall sudah baik dan tertata rapi, perekrutan karyawan

berkomimen lulusan SMK/SMA Sederajat, struktur organisasi pada toko masih

sangat sederhana, hanya terdiri dari kepala toko, staf sales, dan staf kasir tanpa

adanya staf bagian persediaan di gudang. Penaksiran risiko yang ada di gudang

sudah ada catatan pembukuan pada setiap transaksi sehingga diketahui jumlah

persediaan barang yang keluar dan masuk. Aktivitas pengendalian internal masih

ada bagian-bagian yang melakukan perangkapan tugas karena jumlah staf kurang

memadai. Informasi dan komunikasi sudah menerapkan kualitas informasi sesuai

dengan teori. Pemantauan pengendalian internal atas barang dagangan belum

dilakukan, hanya bermodalkan CCTV dan belum ada staf khusus di persediaan

barang dagangan.

Kata kunci: Pengendalian Internal, Persediaan Barang, Xiaomi

ABSTRACT

ESTEFANI SAMBO MENTODO. NIM 2020150029. Analysis of Internal Control

System of Merchandise Inventory of PT. Erayaja Swasembada Tbk (Case Study at

Xiaomi Cibinong City Mall). Under the guidance of Mr. Tries Handriman Jamain

SE., M.Si.

Inventory control is essential to meet consumer needs and demand. Internal control

system can be a suitable strategy to support a company. The inventory measurement

process requires careful planning and must be careful so that merchandise

inventory does not pose a risk of damage when receiving merchandise inventory.

The purpose of this study is to find out how the internal control system over

merchandise inventory at Xiaomi Cibinong City Mall Cellphone Store. The

research method used in this study uses a qualitative approach. Data collection

techniques use observation, interview and literature study techniques. Data

analysis uses qualitative descriptive analysis. The results of the study concluded

that internal control over merchandise inventory at the Xiaomi Cibinong City Mall

Cellphone Store was not in accordance with the theory. The internal control

environment over the merchandise inventory of Xiaomi Cibinong City Mall is good

and neatly organized, the recruitment of employees with the commitment of SMK /

SMA graduates is equivalent, the organizational structure in the store is still very

simple, consisting only of the head of the store, sales staff, and cashier staff without

any inventory staff in the warehouse. Risk assessment in the warehouse already

has a bookkeeping record on each transaction so that the amount of inventory that

goes in and out is known. Internal control activities still have parts that perform

task constraints because the number of staff is inadequate. Information and

communication have applied the quality of information in accordance with theory.

Monitoring of internal control over merchandise has not been carried out, only with

CCTV and there are no special staff in merchandise inventory.

Keywords: Internal Control, Inventory, Xiaomi