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Analisis Pengendalian Internal Persediaan Bahan Baku Pada Pt. Arma Anugrah Abadi Medan

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  • Sukma, STIM

Abstract

The purpose of this study is to find out how the application of internal control system raw material inventory at PT. Arma Anugrah Abadi Medan. This study used descriptive qualitative method. Technique of data collecting done by doing direct observation, interview and documentation study at PT. Arma Anugrah Abadi Medan. The results showed that the elements of raw material inventory control applied to PT. Arma Anugrah Abadi Medan is adequate and the procedure of purchase and ordering, acceptance and expenditure of raw materials have been running well. However, there are few weaknesses in the process of recording, storing and distributing it from warehouses to branch outlets.

Suggested Citation

  • Sukma, STIM, 2018. "Analisis Pengendalian Internal Persediaan Bahan Baku Pada Pt. Arma Anugrah Abadi Medan," INA-Rxiv qsb2p, Center for Open Science.
    • Handle: RePEc:osf:inarxi:qsb2p
    DOI: 10.31219/osf.io/qsb2p
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