Putri, Natasha (2019) Studi Tentang Dampak Penerapan Sistem Pengendalian Internal Persediaan Barang Terhadap Peningkatan Kinerja Operasional Perusahaan (Studi Kasus Pada Pt Zi-Techasia). Sarjana thesis, Universitas Brawijaya.
Abstract
Studi ini bertujuan untuk mengetahui efektivitas sistem pengendalian internal atas pengelolaan persediaan dan mengerti dampak dari penerapan sistem pengendalian internal persediaan terhadap peningkatan kinerja operasional PT ZITECHASIA. PT ZI-TECHASIA merupakan perusahaan distributor dan dagang bahan-bahan mekanik dan kimia. Studi ini menggunakan metode penelitian kualitatif deskriptif, dengan teknik pengumpulan data berupa wawancara, observasi, dan dokumentasi. Jenis data yang digunakan di dalam penelitian ini adalah data primer. Teknik analisis data dalam studi ini memakai model analisis interaktif dari kerangka COSO (Committe of Sponsoring Organization). Hasil studi ini menunjukkan bahwa sistem pengendalian internal barang dagang di PT ZITECHASIA telah merapkan kerangka dari COSO namun belum sempurna. Selain itu, sistem pengendalian internal atas persediaan barang memiliki dampak yang signifikan terhadap peningkatan kinerja operasional perusahaan.
English Abstract
The aim of this study is to determine the effectiveness of the internal control system for inventory management and understand the impact of the implementation of the internal control system for inventory to improve the operational performance of PT ZI-TECHASIA. PT ZI-TECHASIA is a distributing and trading company for mechanical and chemical materials. This study uses descriptive qualitative research methods, with data collection techniques in the form of interviews, observation, and documentation. The type of data used in this study is primary data. The utilized data analysis technique in this study is an interactive analysis model from the COSO (Committee of Sponsoring Organization) framework. The results of this study indicate that the framework of COSO has been implemented in the internal control system for merchandise at PT ZI-TECHASIA, but is not yet perfect. In addition, the internal control system for inventory has a significant impact on improving the company's operational performance.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/543/051908129 |
| Uncontrolled Keywords: | dampak, sistem pengendalian internal, persediaan barang, kinerja operasional, impact, internal control system, inventory, operational performance |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.028 5 Accounting (Computer applications) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 21 Oct 2020 13:48 |
| Last Modified: | 21 Oct 2020 13:48 |
| URI: | http://repository.ub.ac.id/id/eprint/174278 |
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