Barus, Haogenia Br and Amelia Ika Pratiwi, SE., Ak., MSA. (2023) Sistem Pengendalian Internal atas Persediaan Barang Dagang UMKM (Studi Kasus Toko Sosi Fashion Medan). Diploma thesis, Universitas Brawijaya.
Abstract
Penelitian ini dilakukan sebagai media untuk mengetahui penerapan pengendalian internal persediaan UMKM dengan melakukan studi kasus pada salah satu UMKM berskala menengah di Medan, yaitu Toko Sosi Fashion Medan. Pengendalian internal merupakan suatu tindakan yang perlu dilakukan untuk mencapai tujuan-tujuan dari instansi yaitu melindungi dan mempertahankan aset perusahaan. Metode penelitian yang digunakan adalah kualitatif dengan menerapkan 3 metode; wawancara, observasi dan dokumentasi. Hasil dari penelitian menunjukkan sistem pengendalian internal Toko Sosi Fashion Medan masih lemah diukur berdasarkan alur barang masuk, barang keluar, dan diukur melalui 4 unsur pengendalian internal. Adapun saran yang diberikan kepada Toko Sosi Fashion Medan melalui penelitian ini berupa rekomendasi sistem pengendalian internal baru.
English Abstract
This research was conducted as a medium to find out the application of internal control of UMKM inventory by conducting a case study on one of the medium-sized UMKM in Medan, namely Toko Sosi Fasion Medan. Internal control is an action that needs to be taken to achieve the goals of the agency, namely protecting and maintaining company assets. The research method used is qualitative by applying 3 methods; interviews, observations and documentation. The results showed that the internal control system of Toko Sosi Fashion Medan was still weak, measured by the flow of incoming goods, outgoing goods, and measured through 4 elements of internal control. The suggestions given to Toko Sosi Fashion Medan through this research are in the form of recommendations for a new internal control system.
| Item Type: | Thesis (Diploma) |
|---|---|
| Identification Number: | 052317 |
| Uncontrolled Keywords: | Pengendalian Internal, UMKM |
| Divisions: | Program Vokasi > Keuangan dan Perbankan |
| Depositing User: | Unnamed user with username tunjungsari |
| Date Deposited: | 31 Jan 2024 02:12 |
| Last Modified: | 31 Jan 2024 02:12 |
| URI: | http://repository.ub.ac.id/id/eprint/214971 |
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Text (DALAM MASA EMBARGO)
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