ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG BERDASARKAN COMMITTEE OF SPONSORING ORGANIZATION (COSO) PADA PT. HASJRAT ABADI CABANG MANADO

Abstract

PT. Hasjrat Abadi Manado Branch is one of the largest automotive companies in Manado. The automotive industry itself is a part of the business sector that is growing quite rapidly and has many competitors. In order to remain competitive in the automotive industry, PT Hasjrat Abadi Manado Branch always strives to improve internal control over trade goods inventory. According to Committee Of Sponsoring Organization (COSO) Executive Summary (2013:3) internal control is a set of policies and procedures to protect the company’s assets or assets from all forms of misuse, ensure the availability of accurate company accounting information, and management policies have been obeyed or carried out properly by all employees. The author analyzed and compared the internal control system in the company with the theory of Committee of Sponsoring Organization (COSO) components, which were control environment, control activities, risk measurement, information and communication and monitoring. This research used qualitative research type. The type of data used was qualitative data with primary data as the source of data. With data collection technique of interviews and documentation. The result of this research was that the internal control system implemented by PT Hasjrat Abadi Manado Branch was in accordance with the Committee of Sponsoring Organization (COSO) theory which consists of five components so that internal control over the company’s overall inventory of goods had ran well and effectively.